Lakeside Nursing Home has two operating departments, Custodial Care and Rehabilitation. It also has a Housekeeping Department that serves the two operating departments. The costs of the Housekeeping Department are all variable and are charged to the operating departments on the basis of labor$-$hours. Data for September follow:

The budgeted costs of the Housekeeping Department for September were $$24,000$ and the actual costs were $$29,760.$

a$.$ How much Housekeeping Department cost should be charged to Rehabilitation at the end of September for performance evaluation purposes?

b$.$ How much of the actual Housekeeping Department costs for September should not be charged to the operating departments for performance evaluation purposes?