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 $304,200 per year, consistling of $0.17 per ton varlable cost and $254,200 fixed cost. The level of fixed cost is determined by peak-period requirements. Durling the peak perlod, the Northem Plant requires 57% of the Transport Services Department's capacity and the Southern Plant requires 43% Durlng the year, the Transport Services Department actually hauled 130,000 tons of ore to the Northern Plant and 58,300 tons to the Southern Plant. The Transport Services Department Incurred $373,000 in cost during the year, of which $52,600 was varlable cost and $320,400 was fixed cost. Required: 1. How much of the Transport Servlces Department's varlable costs should be charged to each plant? 2. How much of the Transport Services Department's fixed costs should be charged to each plant? 3. How much, If any, of the Transport Services Department's actual total cost of $373,000 should be treated as a spending varlance and not charged to the plants? Complete this question by entering your answers in the tabs below. 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 $373,000 should be treated as a spending dariance and not charged to the plants