Advanced Computer Solutions, Incorporated has two main services: (1) time on a timeshared computer system and (2) proprietary computer programs. The operation department (Op) provides computer time and the programming department (P) writes programs.

The percentage of each service used by each department for a typical period is:

	Supplied
User	Op	P
Op	---	40%
P	35%	---
Sold to customers	65%	60%

In a typical period, the operation department (Op) spends $5,200 and the programming department (P) spends $3,200.

Under the step method (Op first), what is the cost of the computer time and the computer programs for sale?

	Time	Programs
A.	$ 5,200	$ 3,200
B.	$ 3,380	$ 5,020
C.	$ 1,820	$ 6,580
D.	$ 3,120	$ 5,280