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 $$152,200$ per year, consisting of $$0\mathrm{.}17$ per ton variable cost and $$102,200$ fixed cost. The level of fixed cost is determined by peak$-$period requirements. During the peak period, the Northern Plant requires $63\%$ of the Transport Services Department$$s capacity and the Southern Plant requires $37\%.$

During the year, the Transport Services Department actually hauled $112,000$ tons of ore to the Northern Plant and $63,200$ tons to the Southern Plant. The Transport Services Department incurred $$365,000$ in cost during the year, of which $$53,400$ was variable cost and $$311,600$ was fixed cost.

Required:

How much of the Transport Services Department$$s variable costs should be charged to each plant?

How much of the Transport Services Department$$s fixed costs should be charged to each plant?

How much, if any, of the Transport Services Department$$s actual total cost of $$365,000$ should be treated as a spending variance and not charged to the plants?