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 $339,300 per year, consisting of $0.18 per ton variable cost and $289,300 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 126,000 tons of ore to the Northern Plant and 64,000 tons to the Southern Plant. The Transport Services Department incurred $367,000 in cost during the year, of which $53,700 was variable cost and $313,300 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 $313,300 in fixed cost should be charged to each plant? 3. How much, if any, of the Transport Services Department's actual total cost of $367,000 should be treated as a spending variance and not charged to the plants? Provide the missing data in the following table for a distributor of martial arts products: (Enter "Turnover" and "ROI" answers to 1 decimal place.) Division Alpha Bravo Charlie Sales $ 372,000 es $ 44,640 $ 64,900 Net operating income Average operating assets Margin $ 415,000 6 % % 11 % Turnover 6.0 Return on investment (ROI) % 36.0 % 27.5 %