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 $23 per shipment. The Logistics Department's fixed costs are budgeted at $397,000 for the year. The fixed costs of the Logistics Department are determined based on peak period demand. Percentage of Peak Period Capacity Actual Required Shipments Atlantic Division 25% 2,230 Pacific Division 75% 4,200 How much Logistics Department cost should be charged to the Atlantic Division at the end of the year for performance evaluation purposes? Multiple Choice $167.710 $120745 D $255,595