Scuderi 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 $37 per order. The Customer Service Department's fixed costs are budgeted at $434,000 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	30%	2,150
Coast Division	70%	5,880

At the end of the year, actual Customer Service Department variable costs totaled $303,958 and fixed costs totaled $436,740. The Inland Division had a total of 2,180 orders and the Coast Division had a total of 5,840 orders for the year.

Required:
a.	Calculate the amount of the Customer Service Department's costs that should be charged to each of the operating divisions at the end of the year.

	Inland Division	Coast Division
Amount to be charged	$	$

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

	Variable Cost	Fixed Cost
Amount not to be charged	$	$
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