Vystar Credit Union Has Six Service Departments (Human Resources, Duplicating

Vystar Credit Union has six service departments (human resources, duplicating, janitorial, accounting, graphic design, and food services) whose fixed costs are allocated to the company's two subsidiaries (Vystar Personal Banking and Vystar Business Banking) on the basis of their relative revenue.What type of costs will the president of Vystar Business Banking subsidiary perceive the allocated service department costs to be?

A) Fixed costs
B) Opportunity costs
C) Direct costs
D) Variable costs