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 $204,100 per year, consisting of $0.24 per ton variable cost and $154,100 fixed cost. The level of fixed cost is determined by peak-period requirements. During the peak period, the Northern Plant requires 59% of the Transport Services Department's capacity and the Southern Plant requires 41%. During the year, the Transport Services Department actually hauled the following amounts of ore for the two plants: Northern Plant, 118,000 tons: Southern Plant, 54,800 tons. The Transport Services Department incurred $368,000 in cost during the year, of which $53,800 was variable cost and $314,200 was fixed cost. Required: 1. How much of the $53,800 in variable cost should be charged to each plant? 2. How much of the $314,200 in fixed cost should be charged to each plant? 3. How much of the $368,000 in the Transport Services Department cost should 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 How much of the $53,800 in variable cost should be charged to each plant? Variable cost charged to Northern Plant Variable cost charged to Southern Plant red Required 2 >