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 $253,800 per year, consisting of $0.22 per ton variable cost and $203,800 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. 127,000 tons: Southern Plant. 65,300 tons. The Transport Services Department incurred $372,000 in cost during the year, of which $53,500 was variable cost and $318,500 was fixed cost. Determine how much of the $53,500 in variable cost should be charged to each plant. Determine how much of the $318,500 in fixed cost should be charged to each plant. Should any of the $372,000 in the Transport Services Department cost not be charged to the plants