The Downstate Block Company has a trucking department that delivers crushed stone from the company's quarry to its two cement block production facilities$$the West Plant and the East Plant. Budgeted costs for the trucking department are $$236,000$ per year in fixed costs and $$\mathrm{.}30$ per ton variable cost. Last year, $47,000$ tons of crushed stone were budgeted to be delivered to the West Plant and $70,000$ tons of crushed stone to the East Plant. During the year, the trucking department actually delivered $52,000$ tons of crushed stone to the West Plant and $62,000$ tons to the East Plant. Its actual costs for the year were $$47,000$ variable and $$244,000$ fixed. The level of budgeted fixed costs is determined by peak$-$period requirements. The West Plant requires $40\%$ of the peak$-$period capacity and the East Plant requires $60\%.$ The company allocates fixed and variable costs separately.

For performance evaluation purposes, how much of the actual trucking department cost should not be charged to the plants at the end of the year?

Multiple Choice

$$0$

$$12,800$

$$20,800$

$$8,000$