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	$7,000

Data for the three operating departments follow:

	Forming	Cutting	Painting
Long-run average Machine-Hours	6,000	4,500	3,500
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.) $