Presented below is the production data for the last six months of the year for the mixed costs incurred by Wagner Company.

Month	Cost	Units
July	$24,450	8,200
August	20,120	6,400
September	32,400	10,600
October	44,200	15,000
November	29,000	9,600
December	36,680	13,200

The total cost at an operating level of 10,000 units would be

Select one:

A. $42,550.

B. $21,416.

C. $31,136.

D. $46,625.

E. $30,200

At the Todd Company, the cost of the personnel department has always been charged to the various departments based upon the number of employees. Recently, opinions gathered from the department managers indicated that the number of new hires might also be a predictor of personnel costs to be assigned. Total personnel costs are $320,000. Department Department Department Cost Driver A B C Number of employees 30 270 100 Number of new hires 8 12 5 If the number of employees is considered the cost driver, what amount of personnel costs will be allocated to Department A?

Select one:

A. $102,400

B. $40,000

C. $50,000

D. $10,667

E. $24,000