(Appendix 12B) Charlie Company has provided the following data concerning power consumption in the company's two operating departments: 
The company has a Power Services department which provides electrical power for the operating departments.Fixed costs in Power Services are budgeted at $300, 000 for the year and are incurred in order to support peak-period power requirements.How much of this cost should be charged to Department 1?
Definitions:
Lysosomes
Membrane-bound organelles in the cytoplasm of eukaryotic cells containing enzymes that break down biomolecules.
Cellular Digestion
The process by which cells break down complex molecules into simpler ones to obtain energy and remove waste materials.
Cell Membrane
The semipermeable membrane surrounding the cytoplasm of a cell, controlling entry and exit of substances.
Cytoplasm
The jelly-like substance within a cell, excluding the nucleus, that contains organelles, cytosol, and is the site of numerous biochemical reactions.
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