If a support department’s fixed costs were budgeted to be $70,000 and the actual fixed costs incurred by the support department were $75,000, using a dual-rate method of cost allocation the total amount of the support department’s fixed costs that should be allocated to the producing departments is a. $145,000. d. $5,000. b. $75,000. e. some other amount. _________________ c. $70,000.