Bierly Corporation has two operating divisions-an Atlantic Division and a Pacific Division. The company's Logistics Department services both divisions. The variable costs of the Logistics Department are budgeted at $34 per shipment. The Logistics Department's fixed costs are budgeted at $345,000 for the year. The fixed costs of the Logistics Department are determined based on peak-period demand. At the end of the year, actual Logistics Department variable costs totaled $343, 680 and fixed costs totaled $356, 530. The Atlantic Division had a total of 4, 700 shipments and the Pacific Division had a total of 4, 900 shipments for the year. How much Logistics Department cost should be charged to the Pacific Division at the end of the year? $357, 399 $424, 991 $408, 100 $342, 694