Nashville Corporation Allocates Administrative Costs on the Basis of Staff

Nashville Corporation allocates administrative costs on the basis of staff hours. Short-run monthly usage and anticipated long-run monthly usage of staff hours for Operating Departments 1 and 2 follow. $\begin{array} { | l | l | l | c | c | c | } \hline & \text { Dept. 1 } & & \text { Dept. 2 } & & \text { Total } \\\hline \text { Short-run usage (hours) } & 45,000 & & 55,000 & & 100,000 \\\hline \text { Long-run usage (hours) } & 48,000 & & 52,000 & & 100,000 \\\hline\end{array}$ Variable and fixed administrative costs total $180,000 and $400,000, respectively. If Nashville uses dual-cost accounting procedures, the total amount of administrative cost to allocate to Department 2 would be:

A) $301,600.
B) $307,000.
C) $313,600.
D) $319,000.
E) $400,000.