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 $56 per order. The Order Fulfillment Department's fixed costs are budgeted at $233,700 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
Consumer Division		40	%		1,200
Commercial Division		60	%		2,900

At the end of the year, actual Order Fulfillment Department variable costs totaled $237,390 and fixed costs totaled $239,140. The Consumer Division had a total of 1,240 orders and the Commercial Division had a total of 2,860 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

• $300,380

• $309,078

• $332,409

• $323,180