Use the Following Information for the Next 3 Questions

Multiple Choice

Use the following information for the next 3 questions.
The personnel department provides service to operating departments A and B. Personnel's budget is based on 250 employees (100 in department A and 150 in department B) . The budget calls for $40,000 in fixed costs, plus $140 per employee. During a recent month the personnel department incurred $41,000 in fixed costs and $42,200 in variable costs. The two operating departments, A and B, had 120 and 140 employees, respectively.
-How much would be charged to department B if budgeted costs were allocated based on number of employees?

A) $45,000
B) $44,800
C) $43,600
D) $40,385