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

Figure 7-2
Long Distance Company's travel department had the following budgeted costs for the coming year:
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