Mangiamele Corporation's Maintenance Department provides services to the company's two operating divisions$$the Paints Division and the Stains Division. The variable costs of the Maintenance Department are budgeted based on the number of cases produced by the operating departments. The fixed costs of the Maintenance Department are budgeted based on the number of cases produced by the operating departments during the peak period. Data appear below:

Maintenance Department:

Budgeted variable cost $ $4$ per case

Budgeted total fixed cost $ $693,000$

Paints Division:

Percentage of peak period capacity required $30\%$

Actual cases $18,000$

Stains Division:

Percentage of peak period capacity required $70\%$

Actual cases $59,000$

For performance evaluation purposes, how much Maintenance Department cost should be charged to the Paints Division at the end of the year?

Multiple Choice

$$279,900$

$$300,300$

$$234,000$

$$500,500$