Figure 7-2 Long Distance Company's Travel Department Had the Following

Figure 7-2 Long Distance Company's travel department had the following budgeted costs for the coming year:
Variable costs $34 per trip
Fixed costs $143,360
The budgeted usage is given below:
Yearly Trips Monthly Peak Trips
West Sales Territory 110 trips 5
Midwest Sales Territory 170 trips 12
Southern Sales Territory 150 trips 15
Eastern Sales Territory 130 trips 8
The actual usage is given below:
West Sales Territory 100 trips
Midwest Sales Territory 150 trips
Southern Sales Territory 160 trips
Eastern Sales Territory 140 trips
Refer to Figure 7-2. Using both a fixed and variable rate, what are the respective rates for fixed and variable per trip for the West Sales Territory? Fixed costs are allocated on the basis of monthly peak trips.

A) 12.5%; $34
B) 19.6%; $34
C) 18.2%; $34
D) 19%; $34
E) none of the above