Poole Corporation's Maintenance Department provides services to the company's two operating divisions the Paints Division and the Stains Division. The variable costs of the Maintenance Department are budgeted based on the number of cases produced by the operating departments. The fixed costs of the Maintenance Department are budgeted based on the number of cases produced by the operating departments during the peak period. Data appear below:

Maintenance Department:
Budgeted variable cost	$	6	per case
Budgeted total fixed cost	$	559,000
Actual total variable cost	$	323,504
Actual total fixed cost	$	562,490
Paints Division:
Percentage of peak period capacity required		25	%
Budgeted cases		16,000
Actual cases		16,040
Stains Division:
Percentage of peak period capacity required		75	%
Budgeted cases		48,000
Actual cases		47,980

For performance evaluation purposes, how much Maintenance Department cost should be charged to the Stains Division at the end of the year?

Multiple Choice

• $709,868.

• $707,250.

• $709,748.

• $707,130.