A company is using direct method for allocating variable cost of support department $$SD$1$ based on the number of transactions in two operating departments, $$BOD$1$ & $$COD$1.$ The total departmental variable cost of support department $$SD$1$ is SAR $50,000$ and number of transactions in operating departments BOD$1$ and COD$1$ are $60$ and $40.$ The allocated variable cost will be:

a$.$Department BOD$1=$ SAR $10,000$ & Department COD$1=40,000$

b$.$Department BOD$1=$ SAR $15,000$ & Department COD$1=35,000$

c$.$Department BOD$1=$ SAR $25,000$ & Department COD$1=$ SAR $25,000$

d$.$Department BOD$1=$ SAR $30,000$ & Department COD$1=$ SAR $20,000$