Azotea Corporation has two operating divisions$$a Consumer

Division and a Commercial Division. The company's Order Fulfillment

Department provides services to both divisions. The variable costs

of the Order Fulfillment Department are budgeted at $$59$ per order.

The Order Fulfillment Department's fixed costs are budgeted at

$$235,200$ for the year. The fixed costs of the Order Fulfillment

Department are budgeted based on the peak$-$period orders. Percentage

of Peak$-$period Capacity Required Budgeted Orders Consumer Division

$40\%1,350$ Commercial Division $60\%3,050$ At the end of the year,

actual Order Fulfillment Department variable costs totaled $$240,390$

and fixed costs totaled $$242,140.$ The Consumer Division had a total

of $1,390$ orders and the Commercial Division had a total of $3,010$

orders for the year. How much Order Fulfillment Department cost

should be allocated to the Commercial Division at the end of the

year?Multiple Choice $$318,710$ $$327,408$ $$350,739$ $$341,510$