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 $$38$ per order. The

Customer Service Department's fixed costs are budgeted at $$433,200$ for the year. The fixed

costs of the Customer Service Department are determined based on the peak$-$period orders.

At the end of the year, actual Customer Service Department variable costs totaled $$303,240$

and fixed costs totaled $$450,280.$ The Inland Division had a total of $2,430$ orders and the

Coast Division had a total of $5,170$ orders for the year.

Required:

a$.$ Prepare a report showing 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? Who should be held responsible for these

uncharged costs?