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

$20,000$

$50,000$

$70,000$

Actual direct labor$-$hours

$25,000$

$55,000$

$80,000$

Peak$-$period direct labor$-$hours

$30,000$

$70,000$

$100,000$

For the year just ended, the company budgeted its variable maintenance costs at $$210,000$ for the year. Actual variable maintenance costs for the year totaled $$255,000.$

How much $($if any$)$ of the $$255,000$ in variable maintenance cost should not be charged to the Fabrication and Assembly Departments? $($Ch $11-$LO $4)$

Question $1$ options:

$$60,000$

$$0$

$$15,000$

$$45,000$