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: Direct labor-hours - Long-run average Direct labor-hours - Actual Operating Department X Y 24.000 19,000 19,000 15.000 The fixed costs of the personnel department are budgeted at $81,700 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 at the end of the year for performance evaluation purposes? $36,100 $62,000. $45,600 $49,068