Aquamarine Company Incurred $20,000 of Common Fixed Costs and $80,000

Aquamarine company incurred $20,000 of common fixed costs and $80,000 of common variable costs. These costs are to be allocated to its two departments: Department A and Department B. Data on capacity provided and capacity used by the two departments follows: $\begin{array}{lcc}&\text { Capacity Provided } & \text {Capacity Used }\\\text { Department } & \text { in Hours } & \text { in Hours } \\\text { A } & 600 & 550 \\B & 400 & 450\end{array}$ Common fixed costs are allocated to Departments A and B on the basis of capacity provided, and common variable costs are allocated to Departments A and B on the basis of capacity used. The fixed and variable costs allocated to Department A are:

A) $32,000 and $30,500, respectively.
B) $20,000 and $37,000, respectively.
C) $12,000 and $44,000, respectively.
D) $10,000 and $50,500, respectively.