Boripa Company has a Maintenance Department that services the equipment in only three operating departments: Cutting, Forming, and Painting Departments. The cost of this servicing is charged to the operating departments on the basis of machine-hours. Data relating to the Maintenance Department costs are below: Variable costs Fixed costs Actual $44,6831 $30,2001 Budgeted $45,000 $13,800 Data for the three operating departments follow: Budgeted Machine Hours Actual Machine Hours Long-run average Machine Hours Cutting 3,000 2,8701 2,800 Forming 7,5001 7,4901 7,200 Painting 4,500 4,350 4,000 (Q.) How much, if any, of the actual Maintenance Department costs should NOT be charged to the three operating departments for evaluation purposes? (A.) $