Vancuren Corporation has two operating divisionsan East Division and a West Division. The company's Logistics Department services both divisions. The variable costs of the Logistics Department are budgeted at $31 per shipment. The Logistics Department's fixed costs are budgeted at $274,400 for the year. The fixed costs of the Logistics Department are determined based on peak-period demand:

	Percentage of Peak-period Capacity Required	Budgeted Shipments
East Division	30%	1,200
West Division	70%	3,700

At the end of the year, actual Logistics Department variable costs totaled $215,820 and fixed costs totaled $294,690. The East Division had a total of 3,200 shipments and the West Division had a total of 3,400 shipments for the year. How much Logistics Department cost should be allocated to the West Division at the end of the year?

		$246,758
		$262,990
		$317,463
		$297,480