Hannibal Steel Company has a Transport Services Department that provides trucks to haul ore from the company's mine to its two steel mills-the Northern Plant and the Southern Plant. Budgeted costs for the Transport Services Department total $277,600 per year, consisting of $0.18 per ton variable cost and $227,600 fixed cost. The level of fixed cost is determined by peak-period requirements. During the peak period, the Northern Plant requires 51% of the Transport Services Department's capacity and the Southern Plant requires 49%. During the year, the Transport Services Department actually hauled the following amounts of ore for the two plants: Northern Plant, 117,000 tons; Southern Plant, 62,300 tons. The Transport Services Department incurred $362,000 in cost during the year, of which $53,600 was variable cost and $308,400 was fixed cost. Required: 1. How much of the $53,600 in variable cost should be charged to each plant? 2. How much of the $308,400 in fixed cost should be charged to each plant? 3. How much of the $362,000 in the Transport Services Department cost should be treated as a spending variance and not charged to the plants? Complete this question by entering your answers in the tabs below Required 1Required 2Required 3 How much of the $53,600 in variable cost should be charged to each plant? Variable cost charged to Northern Plant Variable cost charged to Southern Plant