Marazzi Corporation has two operating divisions-an East Division and a West Division. The company's Logistics Department services both divisions. The variable costs of the Logistics Department are budgeted at $39 per shipment. The Logistics Department's fixed costs are budgeted at $402,400 for the year. The fixed costs of the Logistics Department are determined based on peak-period demand. Percentage of Peak Period Capacity Required Budgeted Orders East Division 15% 1,710 West Division 85% 5,440 At the end of the year, actual Logistics Department variable costs totaled $300,105 and fixed costs totaled $428,000. The East Division had a total of 2,560 shipments and the West Division had a total of 4,850 shipments for the year. How much actual Logistics Department cost should not be allocated to the operating divisions at the end of the year?