Robert Company Has Two Production Departments Called Assembly and Finishing

Robert Company has two production departments called Assembly and Finishing.The maintenance department serves both production departments.Maintenance costs are allocated based on labor hours.Budgeted fixed costs for the maintenance department are $30,000.Budgeted variable costs for the maintenance department are $5.00 per labor hour.Actual maintenance department costs are $36,000 fixed and $100,000 variable.Other relevant data follow:
$$\begin{array} { l l l } & \text { Assembly } & \text { Pinishing } \\\text { Capacity available } & 20,000 \text { labor hours } & 15,000 \text { labor hours } \\\text { Capacity used }& 15,000 \text { labor hours } & 9,000 \text { labor hours }\end{array}$$
The amount of variable maintenance department costs allocated to the Assembly Department should be ________.

A) $48,000
B) $62,500
C) $75,000
D) $100,000