The fixed costs of Black Company's personnel department are allocated to operating departments on the basis of direct labor-hours. The following data have been provided:
  

	Operating Department
	X	Y
Direct labor-hours — Long-run average	22,000	17,000
Direct labor-hours — Actual	17,000	13,000

The fixed costs of the personnel department are budgeted at $89,700 per year and are incurred in order to support long-run average requirements. How much of this fixed cost should be charged to Operating Department X at the end of the year for performance evaluation purposes?

$56,000.

$63,347.

$50,600.

$39,100.