The Cost of Operating the Quality Control Department of Strongsville

Essay

The cost of operating the Quality Control Department of Strongsville Manufacturing includes $850,000 of fixed costs and $550,000 of variable costs.The department normally budgets 20,000 inspection hours a year.Two departments, Fabrication and Assembly, receive quality control checks.Fabrication is budgeted at 1,000 hours a month, while Assembly is budgeted the remainder.In August, Fabrication used 1,200 inspection hours and Assembly used 900 hours.
How much did each department receive in quality control costs, assuming a single rate is used based on budgeted hours?