Vosquez Corporation's Maintenance Department provides services to the company's two operating divisionsthe Paints Division and the Stains Division. 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	$3 per case
Budgeted total fixed cost	$552,000
Actual total variable cost	$213,900
Actual total fixed cost	$566,980
Paints Division:
Percentage of peak-period capacity required	35%
Budgeted cases	21,000
Actual cases	21,010
Stains Division:
Percentage of peak-period capacity required	65%
Budgeted cases	48,000
Actual cases	47,990

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

		$502,770
		$543,108
		$527,890
		$517,306