MetalSheet Corporation is organized into two operating divisions (Fabrication and Finishing). The Maintenance Department provides services to both the Fabrication Division and the Finishing Division. The Maintenance Department's variable costs are budgeted at $34 per machine hour, with fixed costs budgeted at $295,000 for the year. Fabrication Division Finishing Division Percentage of Peak Period Capacity Required 308 70% Hours Planned 1,970 5,120 At the end of the year, the actual variable costs of the Maintenance Department were $244,276 and fixed costs were $285,130. The Fabrication Division recorded a total of 1,990 machine hours for the year and the Finishing Division recorded a total of 5,070 machine hours. As MetalSheet Corporation is evaluating performance at the end of the year, how much of the Maintenance Department cost should be charged to the Finishing Division?