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

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

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

A) $30,000.
B) $20,400.
C) $24,800.
D) $20,000.