The Speedjet Aircraft Corporation has a central materials laboratory. The laboratory has only two users, the Large Plane Department and the Small Plane Department. The following data apply to the coming budget year:

Budgeted costs of operating the materials laboratory for 150 comma 000150,000 to 250 comma 000250,000 technician hours per year:
Fixed costs per year	$ 7 comma 800 comma 000$7,800,000
Variable costs	$ 73$73		per technician hour
Budgeted longminusrun usage in hours per year:
Large Plane Department	100 comma 000100,000		technician hours
Small Plane Department	60 comma 00060,000		technician hours

Budgeted amounts are used to calculate the allocation rates.

Actual usage for the year by the Large Plane Department was

90 comma 00090,000

technician hours and by the Small Plane Department was

110 comma 000110,000

technician hours. If a

singleminusrate

costminusallocation

method is used, what amount of materials laboratory costs will be allocated to the Large Plane Department? Assume actual usage is used to allocate laboratory costs.

A.

$ 12 comma 175 comma 000$12,175,000

B.

$ 11 comma 200 comma 000$11,200,000

C.

$ 10 comma 080 comma 000$10,080,000

D.

$ 10 comma 957 comma 500