Sauseda Corporation has two operating divisions$--$an Inland Division and a Coast Division. The company's Customer Service Department provides services to both divisions. The variable costs of the Customer Service Department are budgeted at $$30$ per order. The Customer Service Department's fixed costs are budgeted at $$419,000$ for the year. The fixed costs of the Customer Service Department are determined based on the peak$-$period orders.

Percentage of Peak$-$period Capacity Required Budgeted Orders

Inland Division $25\%2,480$

Coast Division $75\%5,840$

At the end of the year, actual Customer Service Department variable costs totaled $$264,770$ and fixed costs totaled $$421,860.$ The Inland Division had a total of $2,505$ orders and the Coast Division had a total of $5,795$ orders for the year.

Required:

a$.$ How much of the Customer Service Department's costs should be charged to each of the operating divisions at the end of the year?

b$.$ How much of the actual Customer Service Department costs should not be charged to the operating divisions at the end of the year?