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 \$209.900 per year. consisting of $0.22 per ton variable cost and $159.900 fixed cost. The level of fixed cost is determined by peak-period requirements. During the peak period, the Northern Plant requires 55% of the Transport Services Department's capacity and the Southern Plant requires 45%. During the year, the Transport Services Department actually hauled 114,000 tons of ore to the Northern Plant and 52,400 tons to the Southern Plant. The Transport Services Department incurred $357,000 in cost during the year, of which $52,600 was variable cost and $304,400 was fixed cost Required: 1. How much of the Transport Services Department's variable costs should be charged to each plant? 2. How myeh of the $304,400 in fixed cost should be charged to each plant? 3. How much, if any, of the-Transport Services Department's actual total cost of $357,000 should be treated as a spending variance. and not charged to the plants