Hannibal Steel Company$$s Transport Services Department provides trucks to haul ore from the company$$s mine to its two steel mills$$the Northern Plant and the Southern Plant. Budgeted costs for the Transport Services Department total $$272,000$ per year, consisting of $$0\mathrm{.}19$ per ton variable cost and $$222,000$ fixed cost. The level of fixed cost is determined by peak$-$period requirements. During the peak period, the Northern Plant requires $65\%$ of the Transport Services Department$$s capacity and the Southern Plant requires $35\%.$

During the year, the Transport Services Department actually hauled $126,000$ tons of ore to the Northern Plant and $57,200$ tons to the Southern Plant. The Transport Services Department incurred $$374,000$ in cost during the year, of which $$53,800$ was variable and $$320,200$ was fixed.

Required:

How much of the Transport Services Department$$s variable costs should be charged to each plant?

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$$s actual total cost of $$374,000$ should be treated as a spending variance and not charged to the plants?