Macumber Corporation has two operating divisions-an Atlantic Division and a Pacific Division. The company's Logistics Department services both divisions. The variable costs of the Logistics Department are budgeted at $36 per shipment. The Logistics Department's fixed costs are budgeted at $234,000 for the year. The fixed costs of the Logistics Department are determined based on peak-period demand. Percentage of Peak Period Actual Capacity Required Shipments Atlantic Division 30% 1,100 Pacific Division 70% 3,400 How much Logistics Department cost should be charged to the Atlantic Division at the end of the year for performance evaluation purposes? $198,000 $109,800 118,800 96,800