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 $262,600 per year, consisting of $0.24 per ton variable cost and $212,600 fixed cost. The level of fixed cost is determined by peak-period requirements. During the peak period, the Northern Plant requires 65% of the Transport Services Department's capacity and the Southern Plant requires 35%. During the year, the Transport Services Department actually hauled the following amounts of ore for the two plants: Northern Plant, 121,000 tons; Southern Plant, 60,900 tons. The Transport Services Department incurred $368,000 in cost during the year, of which $52,500 was variable cost and $315,500 was fixed cost. Required 1. How much of the $52,500 in variable cost should be charged to each plant? 2. How much of the $315,500 in fixed cost should be charged to each plant? 3. How much of the $368,000 in the Transport Services Department cost should be treated as a spending variance and not charged to the plants