Wilson Company Maintains a Cafeteria for Its Employees

Multiple Choice

Wilson Company maintains a cafeteria for its employees.For June,variable food costs were budgeted at $45 per employee based on a budgeted level of 200 employees in other departments.During the month,an average of 190 employees worked in other departments and actual food costs totaled $9,250.How much food cost should be charged to the other departments at the end of the month for performance evaluation purposes?

A) $9,000
B) $9,250
C) $8,550
D) $9,737