i only need #3 please!

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 $164.700 per year, consisting of $0.24 per ton variable cost and $114.700 fixed cost. The level of fixed cost is determined by peak period requirements: During the peak period, the Northern Plant requires 66% of the Transport Services Department's capacity and the Southern Plant requires 34% During the year, the Transport Services Department actually hauled the following amounts of ore for the two plants: Northern Plant, 122.000 tons: Southern Plant, 58.600 tons. The Transport Services Department incurred $364,000 in cost during the year of which $52,500 was variable cost and $311,500 was fixed cost Required: 1. How much of the $52,500 in variable cost should be charged to each plant? 2. How much of the $311500 in fixed cost should be charged to each plant? 3. How much of the $364,000 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 $364,000 in the Transport Services Department cost should be treated as a spending variance and not charged to the plants