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 $316,700 per year, consisting of $0.19 per ton variable cost and $266,700 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 the following amounts of ore for the two plants: Northern Plant, 117,000 tons; Southern Plant, 57.700 tons. The Transport Services Department incurred $379,000 in cost during the year, of which $53,900 was variable cost and $325,100 was fixed cost. Required: 1. How much of the $53,900 in variable cost should be charged to each plant? 2. How much of the $325,100 in fixed cost should be charged to each plant? 3. How much of the $379,000 in the Transport Services Department cost 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 $53,900 in variable cost should be charged to each plant? Variable cost charged to Northern Plant Variable cost charged to Southern Plant Required 2 >