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 $290,800 per year, consisting of $0.21 per ton variable cost and $240,800 fixed cost. The level of fixed cost is determined by peak-period requirements. During the peak period, the Northern Plant requires 58% of the Transport Services Department's capacity and the Southern Plant requires 42% During the year, the Transport Services Department actually hauled 129,000 tons of ore to the Northern Piant and 65,200 tons to the Southern Plant. The Transport Services Department incurred $369,000 in cost during the year, of which $52.200 was variable cost and $316,800 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 $316,800 in fixed cost should be charged to each plant? 3. Should any of the Transport Services Department's actual total cost of $369,000 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 Should any of the Transport Services Department's actual total cost of $369,000 be treated as a spending variance and not charged to the plants? Spending variance