Korvanis Corporation operates a Medical Services Department for its employees. Charges to the company's 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 $672,900 per year. Actual Medical Services Department costs for the most recent year were $106,300 for variable costs and $678,000 for fixed costs. Data concerning employees in the three operating departments follow: Budgeted number of employees Actual number of employees Long-run average number of employees Cutting 606 506 1,170 lling Assembly 292 392 780 917 817 1,950 for the most recent year Required 1. Determine the Medical Services Department charges for the year to each of the operating departments -Cutting, Milling, and Assembly Cutting Milling Assembly Medical services department charges 2. How much, if any, of the actual Medical Services Department costs for the year should not be charged to the operating departments? cost