Alpha Company’s Travel Department Had the Following Budgeted Costs for the Coming

Alpha Company’s travel department had the following budgeted costs for the coming year:
$\begin{array}{llr} \text { Varnable costs } &\$ 34 \text { per trip } \\ \text {Fixed costs } &\$ 143,360\\\end{array}$

$\begin{array}{lcc}\text { The budgeted usage is given below: }\\&\text {Yearly Trips}&\text {Monthly Peak Trip}\\\text { West Sales Territory } & 110 \text { trips } & 5 \\\text { Midwest Sales Territory } & 170 \text { trips } & 12 \\\text { Southern Sales Territory } & 150 \text { trips } & 15 \\\text { Eastern Sales Territory } & 130 \text { trips } & 8\\\\\text { The actual usage is given helow }\\\text { West Sales Territory } & 100 \text { trips } \\\text { Midwest Sales Territory } & 150 \text { trips } \\\text { Southern Sales Territory } & 160 \text { trips } \\\text { Eastern Sales Territory } & 140 \text { trips }\end{array}$
-Refer to the figure.Fixed costs are allocated on the basis of monthly peak trips.Using both a fixed and variable rate,what are the respective rates for fixed and variable costs per trip for the West Sales Territory?

A) 12.5%; $34
B) 18.2%; $34
C) 19%; $34
D) 19.6%; $34