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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

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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 $34 per shipment. The Logistics Department's fixed costs are budgeted at $397,800 for the year. The fixed costs of the Logistics Department are determined based on peak-period demand. Percentage of Peak- period Capacity Required 35% 65% Budgeted Shipments 1,940 5 5,000 East Division West Division At the end of the year, actual Logistics Department variable costs totaled $288,522 and fixed costs totaled $408,000. The East Division had a total of 3,090 shipments and the West Division had a total of 5,130 shipments for the year. How much Logistics Department cost should be allocated to the West Division at the end of the year

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