Wollan Corporation has two operating divisions-an East Division and a West Division. The company's Logistics Department services both divisions. The variable costs of the Logistics Department are budgeted at $32 per shipment. The Logistics Department's fixed costs are budgeted at $352,800 for the year. The fixed costs of the Logistics Department are determined based on peak-period demand. East Division West Division Percentage of Peak- period Capacity Required 25% 75% Budgeted Shipments 1,570 5,050 At the end of the year, actual Logistics Department variable costs totaled $259,407 and fixed costs totaled $359,000. The East Division had a total of 2,990 shipments and the West Division had a total of 4,800 shipments for the year. How much actual Logistics Department cost should not be allocated to the operating divisions at the end of the year?