Andover, Inc $\text { Support department hours used: }$ $\begin{array}{rr}\text { Department } X & 12,000 \\\text { Department } Y & 4,000 \\\text { Total hours } & \mathbf{1 6 , 0 0 0}\end{array}$

Andover, Inc., has two producing departments. Each producing department is held responsible for a share of the costs of a support department. Actual and budgeted data are as follows: $\text { Support department hours used: }$
$\begin{array}{rr}\text { Department } X & 12,000 \\\text { Department } Y & 4,000 \\\text { Total hours } & \mathbf{1 6 , 0 0 0}\end{array}$

$\begin{array}{l}\text { Support department costs: }\\\begin{array}{ll}\text { Actual support department costs } & \$ 48,000 \\\text { Budgeted fixed department costs } & \$ 20,000 \\\text { Budgeted variable rate per hour } & \$ 2.50\end{array}\end{array}$
Normal support department usage is 8,000 hours each for Department X and Department Y. Assuming the direct method is used and the purpose is performance evaluation, support department costs allocated to Department X are

A) $45,000.
B) $36,400.
C) $40,000.
D) $36,000.