2 Tasman Product, Ltd. has a Maintenance Department that services the equipment in the company's Forming Division and Assembly Division. Budget for Maintenance s 10.00 per MH s 30.500 Variable costs Total Fixed costs The fixed costs of the Maintenance Department are determined by peak-period requirements. The Forming and the Assembly Division require 27% and 73% of the peak-period capacity, respectively Division Data for the Forming and Assembly Divisions for May follow: Forming Assembly 465 Budgeted MHs Actual MHs 200 220 665 670 450 Cost records in the Maintenance Department in May show the following: Actual fixed costs S 32.800 Actual variable costs How much of the actual Maintenance Department costs should NOT be charged to the Forming and Assembly Departments in May? A. s B. S C.$ 37.200 3,355 3,305 1,005 D. $ E. None ofthe above