Hannibal Steel Company has a Transport Services Department that provides trucks to haul ore from the company's mine to its two steel milis - the Northern Plant and the Southern Plant Budgeted costs for the Transport Services. Department total $168,400 per year, consisting of $0.22 per ton variable cost and $118,400 fixed cost. The level of fixed cost is determined by peak-period requirements. During the peak period, the Northern Plant requires 52% of the Transport Services Department's capocity and the Southern Plant requires 48% During the yeat, the Transport Services Department actually hauled 124,000 tons of ore to the Northern Plant and 69,200 tons to the Southern Piant. The Transport Services Depertment incurred $361,000 in cost during the year, of which $52,500 was variable cost and $308,500 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 $308,500 in fixed cost should be charged to each plant? 3. How much, If any, of the Transport Services Department's actual total cost of $361,000 should be treated as a spending variance and not charged to the plants? 8 Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. How much, if any, of the Transport Services Department's actual total cost of $361,000 should be treated as a spending variance and not charged to the plants