Frame Corporations' Maintenance Department

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I DONT UNDERSTAND WHY THE ANSWER IS E) AND NOT A)

Frame Corporation's Maintenance Department provides services to the company's two operating divisions-the Paints Division and the Stains Division. The variable costs of the Maintenance Department are budgeted based on the number of cases produced by the operating departments. The fixed costs of the Maintenance Department are determined by the number of cases produced by the operating departments during the peak period. Data appear below: How much of the Maintenance Department's actual costs should not be allocated to the operating divisions at the end of the year? $12, 134 $8, 194 $11, 954 i $3, 940 $8.014