A company has a Trucking Services Department that provides transportation to haul a rare mineral from the company's mine to its two mills the Northern Plant and the Southern Plant. Budgeted costs for the Transport Services Department total cost consists of $0.29 per ton variable cost and $352,000 of fixed cost. The level of fixed cost is determined by peak-period requirement. During the peak period, the Northern Plant requires 70% of the Trucking Services Department's capacity and the Southern Plant requires 30%. During the year, the Trucking Services Department actually hauled 120.000 tons of mineral to the Northern Plant and 60,000 tons to the Southern Plant. The Trucking Services Department incurred $384,000 in cost during the year, of which $54,000 was variable cost and $330,000 was fixed cost. How much of the Trucking Services Department's operating costs (both fixed and variable) should be charged to the Northern plant? A. $ 123,000 B. $ 282.400 C. $ 268,800 D. $ 281,200 E. None of the above 4 - Portland Company as a job order costing kystem to assign manufacturing costs to jobs During January the company completed the following mansactions (all figures are in $1,000) Purchased raw materials of account, 574 b. Raw materials used in production, $77 (567 was direct materials and 510 was indirect materials). cPaid 5167 of salaries and wages in cash (95 was direct labor, 535 was indirect labor, and 537 was related to employees responsible for selling and administration) d. Various manufacturing overhead costs incurred on account) to support production, $33. Depreciation recorded on property, plant, and equipment. $90 (7096 related to manufacturing equipment and 30% related to assets that support selling and administration) Various selling expenses paid in cash, $20. + Manufacturing overhead applied to production, $192 h Cost of goods manufactured, 5288 Cash sales to customers, $395. Cost of goods sold (unadjusted). 5285 k Underapplied or overapplied overhead is closed to COGS To answer the questions on the next page, enter the numbers relevant for calculation in the table below. Use a positive number if the account balance increase and a negative numbee if it decreases. If the numbers are not entered, you will not receive points even if you pick the right answer Cash RM WIP FO MOH PP&E RE b/b 32 9 10 17 0 190 7 251 A. c. d. 8 1 1 eb