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 $330,100 per year, consisting of $0.18 per ton variable cost and $280,100 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 the following amounts of ore for the two plants: Northern Plant, 110,000 tons, Southern Plant, 56,400 tons. The Transport Services Department incurred $360,000 in cost during the year, of which $53,100 was variable cost and $306,900 was fixed cost. Required: 1. How much of the $53,100 in variable cost should be charged to each plant? 2. How much of the $306,900 in fixed cost should be charged to each plant? 3. How much of the $360,000 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. Required1Required 2Required 3 How much of the $53,100 in variable cost should be charged to each plant? Variable cost charged to Northern Plant Variable cost charged to Southern Plant Required 1Required 2 E Required3 How much of the $306,900 in fixed cost should be charged to each plant? Fixed cost charged to Northern Plant Fix ed cost charged to Southern Plant Required 1 Required 2 Required 3 How much of the $360,000 in the Transport Services Department cost should be treated as a spending variance and not charged to the plants? Spending variance