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The companys Maintenance Department provides services to the company's two operating divisions, Divisions A and B. The variable costs of the Maintenance Department are budgeted

The companys Maintenance Department provides services to the company's two operating divisions, Divisions A and B. The variable costs of the Maintenance Department are budgeted based on the number of cases produced by the operating departments. The fixed costs of the Maintenance Department are budgeted based on the number of cases produced by the operating departments during the peak period. Data appear below:

Maintenance Department:

Budgeted variable cost

$2 per case

Budgeted total fixed cost

$1,134,000

Actual total variable cost

$239,400

Actual total fixed cost

$1,157,980

Division A:

Percentage of peak period capacity required

30%

Budgeted cases

29,000

Actual cases

29,040

Division B:

Percentage of peak period capacity required

70%

Budgeted cases

85,000

Actual cases

84,948

For performance evaluation purposes, how much Maintenance Department cost should be charged to Division B at the end of the year?

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