Problem 2 Soles, Inc., has a new promotional program that offers a free shoe-shining service to its customers. The customer service department has practical capacity to shine 6,300 pairs of shoes at a budgeted fixed cost of $4,788 each month. The budgeted variable cost to shine a pair of shoes is $1.20. Although the service is free to customers, a shoe-shining service cost allocation is made to the departments where the items were purchased. The customer service department reported the following for the most recent month: