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Nafth Company has an Equipment Services Department that performs all needed maintenance work on the equipment in the company's Fabrication and Assembly Departments. Costs of

Nafth Company has an Equipment Services Department that performs all needed maintenance work on the equipment in the company's Fabrication and Assembly Departments. Costs of the equipment Services Department are charged to the Fabrication and Assembly Departments on the basis of direct labor-hours. Data on direct labor-hours for last year follow:

Fabrication Assembly Total
Budgeted direct labor-hours 30,000 60,000 90,000
Actual direct labor-hours 35,000 65,000 100,000
Peak-period direct labor-hours 40,000 80,000 120,000

For the year just ended, the company budgeted its variable maintenance costs at $310,000 for the year. Actual variable maintenance costs for the year totaled $355,000. For performance evaluation purposes, how much of the $355,000 of actual variable maintenance cost should be charged to the Assembly Department at the end of the year just ended?

$230,749

$223,889

$269,893

$266,250

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