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 $62 per order. The Order Fulfillment Department's fixed costs are budgeted at $236,700 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 1,500 3,200 40% Consumer Division Commercial Division 60% At the end of the year, actual Order Fulfillment Department variable costs totaled $243,390 and fixed costs totaled $245,140. The Consumer Division had a total of 1,540 orders and the Commercial Division had a total of 3,160 orders for the year. How much Order Fulfillment Department cost should be allocated to the Commercial Division at the end of the year