Korvanis Corporation operates a Medical Services Department for its employees. Charges to the companys operating departments for the variable costs of the Medical Services Department are based on the actual number of employees in each department. Charges for the fixed costs of the Medical Services Department are based on the long-run average number of employees in each operating department. Variable Medical Services Department costs are budgeted at $58 per employee. Fixed Medical Services Department costs are budgeted at $619,000 per year. Actual Medical Services Department costs for the most recent year were $106,800 for variable costs and $624,000 for fixed costs. Data concerning employees in the three operating departments follow: Cutting Milling Assembly Budgeted number of employees 616 287 905 Actual number of employees for the most recent year 516 387 805 Long-run average number of employees 990 660 1,650 Required: 1. Determine the Medical Services Department charges for the year to each of the operating departmentsCutting, Milling, and Assembly. 2. How much, if any, of the actual Medical Services Department costs for the year should not be charged to the operating departments?