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Answer (D) is correct . Department B is budgeted to use 66 2/3% of total production (2,400,000 ¡Â 3,600,000), so it should be allocated fixed costs of $66,667 ($100,000 ¡Á 66 2/3%). The variable cost allocation is $72,000 (2,400,000 pages ¡Á $.03 per page), and the total allocated is therefore $138,667 ($66,667 + $72,000).<
Answer (A) is incorrect because The amount of $72,000 is the variable cost allocation.
Answer (B) is incorrect because The amount of $122,000 assumes that fixed costs are allocated equally between A and B.
Answer (C) is incorrect because The amount of $132,000 assumes fixed costs are allocated at a per-page rate based on available capacity ($100,000 ¡Â 4,000,000 pages = $.025 per page), not on budgeted usage ($100,000 ¡Â 3,600,000 pages = $.0278 per page).