The Ukraine power plant that services all manufacturing departments of CC Engineering has a budget for the coming year. This budget has been expressed in the following monthly terms: Manufacturing Needed at Practical Capacity Average Expected Monthly Department Production Level (Kilowatt-Hours) Usage (Kilowatt-Hours) Livonia 16,000 Warren 22,000 Dearborn 23,000 Westland 19,000 Total 80,000 12,000 10,000 8,000 10,000 40,000 The expected monthly costs for operating the power plant during the budget year are $21,600: $4,000 variable and $17,600 fixed. Assume the dual-rate method is used with separate cost pools for the variable and fixed costs. Variable costs are allocated on the basis of expected monthly usage. Fixed costs are allocated on the basis of practical capacity. What budgeted amounts will be allocated to each manufacturing department? : a. $4,320; $5,940; $6,210; $5,130 b. $4,720; $5,840; $5,860; $5,180 c. $4,720; $5,840; $5,860; $5,130 d. $6,480; $5,400; $4,320 ; $5,400