Wilson, Inc. operates a copy business at two different locations (CC1 and CC2). Wilson, Inc. has one support department that is responsible for service of its equipment. The cost driver for the support department is copies made. Plan support department cost was $400,000 and $120,000 is fixed cost. The support department incurred actual variable costs of $256,000 and actula fixed costs of $144,000. Plan and actual activity (copies made) are as follows. At period-end, fixed costs assigned to CC1 are CC1 CC2 plan copies 1,200,000 800,000 actual copies 1,000,000 880,000