the benefit of its employees. The company subsidizes the cafetera heavily by allowing employees to purchase meals at greatly reduced prices. Budgeted and actual costs in the cafeteria for the year just ended are as follows: Budgeted Actual Variable costs $ 1,019,080 $814,200 Pixed costs $362,000 $ 375,400 "Unrecovered cost after deducting amounts received from employees. Costs of the cafeteria are charged to producing departments on the basis of the number of employees in these departments. Fixed costs are charged on the basis of the percentage of peak-period requirements. Data concerning the company's producing departments follows: Budgeted number of employees Actual number of employees Percentage of peak-period requirements Machining 563 410 Assembly 897 732 600 Total 1,460 1.150 1008 400 Required: a. Compute the dollar amount of variable and fixed costs that should be charged to each of the producing departments at the end of the year for purposes of evaluating performance, b. Identify the amount, if any, of actual costs that should not be charged to the operating departments Complete this question by entering your answers in the tabs below. Required A Required B Identify the amount, if any, of actual costs that should not be charged to the operating departments. (Do not round Intermediate calculations.) Variable Cost Amounts not to be charged Fixed Cost