a Consumer Division a a 1 ore JO) Azotea corpo. has 2. operation division 10a a commercial The company's order fulfilment Department prowoles services to both dovessons The variable cost of the order fulfilment department budgeled at $56 per order. The order fulfilmenent Department fixed Cost are budgoleted at $233,700 for the year. The fixed cost of the order fulfilement department are budgeted based on the peaks-perist orders Percentage of peach 1- period capacity required Budgeted 40 Po onders 1200 Consumer olisin Commercial dinsion 60% 29000 ent A the end of the year, actual onde fulfillem department variable cost totales $239,390 a fixed cost totaled $239, 140 The consumer division had 1240 orders and the commercial 2860 for the year 10) Continued How much Order fulfilment department cost should be allocated to the commercial division at the end of the year? o 83 23 180 $ 300,390 $309,078 O 8332,409