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Nafth Compacy has an Equipment Services Deportmpnt that pertorms ab needed maintenanco wouk on the eguipmeot in the cornpiny's Fabrication and Assemby Departments. Costs of

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Nafth Compacy has an Equipment Services Deportmpnt that pertorms ab needed maintenanco wouk on the eguipmeot in the cornpiny's Fabrication and Assemby Departments. Costs of the equipenent Services Department are charged bo the Fabrication ard Assombly Departments on the bsais of direct labor-hours. Dasa on direct labor houms for last year followe Foc the yoar just ended, the company budgeled as variabie mointenance costs at $280.000 for the yoac Actual variable maintenance costs for the year tolaled 3.126000 for performance evakustion purposes, how much of the 5325,000 of whua variahle maktenshee cost should be charged to the Aaseitibly Depurtinent at the end of the year just inded? (Do not reund your intermediate calculations.)

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