Fleming Corporation has two operating divisions$-$the Northeast Division and the Southwest Division. The company's IT Department services both divisions. The variable costs of the IT Department are budgeted at $$36$ per hour of service. The IT Department's fixed costs are budgeted at $$399,600$ for the year. The fixed costs of the IT Department are determined based on peak$-$period demand. $($Baruch College Exam ID#$930684)$

$\backslash$table$[[,\backslash$table$[[$Percentage of Peak Period$],[$Capacity Required$]],$Budgeted Hours,Actual Hours$],[$Northeast Division,$25\%,1,600,2,700],[$Southwest Division,$75\%,5,800,5,600]]$

Q: At the end of the year, actual IT Department variable costs totaled $$305,180$ and fixed costs totaled $$418,720.$ For performance evaluation purposes, how much actual IT Department cost should NOT be charged to the operating divisions at the end of

Answer: