(Appendix 12B)Budgeted Fixed Costs in Swasey Company's Maintenance Department Were

(Appendix 12B) Budgeted fixed costs in Swasey company's Maintenance Department were $180, 000;actual fixed costs in the department for the year were $186, 000.The level of budgeted fixed costs in the Maintenance Department depends on peak-period requirements.The Milling Department requires one-third of the peak-period capacity and the Assembly Department requires two-thirds of peak-period capacity. How much fixed Maintenance Department cost should be charged to the Milling Department at year-end?

A) $93, 000
B) $60, 000
C) $62, 000
D) $46, 500