The following information pertains to questions 11 and 12 . Ampulla Production Studios charges the Sound Effects Department's costs to two operating departments, Audio and Video. Charges are made on the basis of labor-hours. Information pertaining to the labor-hours for the year follow: The following costs pertain to the Sound Effects Department: 11. How much of the Sound Effects Department's variable cost should be charged to the Video Department at yearend for performance evaluation purposes? A. $175,000 B. $175,500 C. $177,450 D. \$191,100 E. None of the above 12. How much of the Sound Effects Department's fixed cost should be charged to the Audio department at year-end for performance evaluation purposes? A. $264,600 B. $283,500 C. $302,400 D. $307,125 E. None of the above