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 $345,400 per year, consisting of $0.2 per ton variable cost and $295,400 fixed cost. The level of fixed cost is determined by peak-period requirements. During the peak period, the Northern Plant requires 68% of the Transport Services Department's capacity and the Southern Plant requires 32%. During the year, the Transport Services Department actually hauled 110,000 tons of ore to the Northern Plant and 67,300 tons to the Southern Plant. The Transport Services Department incurred $364,000 in cost during the year, of which $53,500 was variable cost and $310,500 was fixed cost. Required: 1. How much of the Transport Services Department's variable costs should be charged to each plant? 2. How much of the $310,500 in fixed cost should be charged to each plant? 3. How much, if any, of the Transport Services Department's actual total cost of $364,000 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 1 Required 2 Required 3 How much of the Transport Services Department's variable costs should be charged to each plant? Variable cost charged to Northern Plant Variable cost charged to Southern Plant