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Boyega company has a Maintenance Department that services the equipment in only three operating departments: Cutting, Forming, and Painting Departments. The cost of this servicing

Boyega 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:

Actual Budgeted
Variable costs

$44,653

$54,000

Fixed costs

$30,200

$5,000

Data for the three operating departments follow:

Forming Cutting Painting

Long-run average Machine-Hours

8,000

5,000

1,000

Budgeted Machine-Hours

4,200

8,300

5,500

Actual Machine-Hours

7,590

2,870

4,250

Q:) How much, if any, of the actual Maintenance Department costs should NOT be charged to the three operating departments for evaluation purposes?

A:) $ ________?

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