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:

Maintenance Department:
Budgeted variable cost	$	6	per case
Budgeted total fixed cost	$	328,000
Actual total variable cost	$	254,014
Actual total fixed cost	$	331,940
Paints Division:
Percentage of peak-period capacity required		35	%
Budgeted cases		12,000
Actual cases		12,010
Stains Division:
Percentage of peak-period capacity required		65	%
Budgeted cases		29,000
Actual cases		28,960

How much Maintenance Department cost should be allocated to the Stains Division at the end of the year?

$395,313

$414,187

$405,610

$386,960