Erholm 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 $40 per shipment. The Logistics Department's fixed costs are budgeted at $420,800 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 $299,700 and fixed costs totaled $440,950. The Atlantic Division had a total of 4,800 shipments and the Pacific Division had a total of 6,000 shipments for the year. How much Logistics Department cost should be charged to the Pacific Division at the end of the year for performance evaluation purposes? $400,453 $513,520 $454,498 $497,252