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 $308,700 per year, consisting of $0.16 per ton variable cost and $258,700 fixed cost. The level of fixed cost is determined by peak-period requirements. During the peak period, the Northern Plant requires 54% of the Transport Services Department's capacity and the Southern Plant requires 46%. During the year, the Transport Services Department actually hauled the following amounts of ore for the two plants: Northern Plant, 13,000 tons, Southern Plant, 68,000 tons. The Transport Services Department incurred $364,000 in cost during the year, of which $53,300 was variable cost and $310,700 was fixed cost. Required 1. How much of the $53,300 in variable cost should be charged to each plant? 3. How much of the $364,000 in the Transport Services Department cost should be treated as a spending variance and not charged to the plants