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 $183, 800 per year, consisting of $0.21 per ton variable cost and $133.800 fixed cost. The level of fixed cost is determined by peak-period requirements. During the peak period, the Northern Plant requires 53% of the Transport Services Department's capacity and the Southern Plant requires 47%. During the year, the Transport Services Department actually hauled the following amounts of ore for the two plants: Northern Plant, 128.000 tons; Southern Plant, 69, 100 tons. The Transport Services Department incurred $368,000 in cost during the year, of which S53, 400 was variable cost and $314, 600 was fixed cost. Determine how much of the $53, 400 in variable cost should be charged to each plant. Determine how much of the $314.600 in fixed cost should be charged to each plant. How much amount out of $368,000 in the Transport Services Department cost should not be charged to the plants