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 $46 per shipment. The Logistics Department's fixed costs are budgeted at $426,800 for the year. The fixed costs of the Logistics Department are determined based on peak-period demand. Percentage of Peak Period Capacity Required 35% 65% Budgeted Shipments 3,400 6,700 Atlantic Division Pacific Division At the end of the year, actual Logistics Department variable costs totaled $305,700 and fixed costs totaled $446,950. The Atlantic Division had a total of 5,400 shipments and the Pacific Division had a total of 6,600 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? $460,498 $581.020 $564,752 $406,453