Plaut Corporation has two operating divisionsa Consumer Division and a Commercial Division. The company's Order Fulfillment Department provides services to both divisions. The variable costs of the Order Fulfillment Department are budgeted at $45 per order. The Order Fulfillment Department's fixed costs are budgeted at $407,950 for the year. The fixed costs of the Order Fulfillment Department are determined based on the peak-period orders.

	Percentage of Peak-period Capacity Required			Budgeted Orders
Consumer Division		30	%		2,600
Commercial Division		70	%		9,100

At the end of the year, actual Order Fulfillment Department variable costs totaled $540,171 and fixed costs totaled $428,530. The Consumer Division had a total of 2,710 orders and the Commercial Division had a total of 9,000 orders for the year. For purposes of evaluation performance, how much Order Fulfillment Department cost should be charged to the Commercial Division at the end of the year?

a. $714,779

b. $739,183

c. $690,565

d. $713,820