Hannibal Steel Company$$s Transport Services Department provides trucks to haul ore from the company$$s mine to its two steel mills$$the Northern Plant and the Southern Plant. Budgeted costs for the Transport Services Department total $$278,900$ per year, consisting of $$0\mathrm{.}22$ per ton variable cost and $$228,900$ fixed cost. The level of fixed cost is determined by peak$-$period requirements. During the peak period, the Northern Plant requires $56\%$ of the Transport Services Department$$s capacity and the Southern Plant requires $44\%.$

During the year, the Transport Services Department actually hauled $119,000$ tons of ore to the Northern Plant and $64,000$ tons to the Southern Plant. The Transport Services Department incurred $$367,000$ in cost during the year, of which $$52,600$ was variable and $$314,400$ was fixed. How much, if any, of the Transport Services Department$$s actual total cost of $$367,000$ should be treated as a spending variance and not charged to the plants?

Spending variance?