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 $53 per shipment. The Logistics Department's fixed costs are budgeted at $385,100 for the year. The fixed costs of the Logistics Department are determined based on peak-period demand. At the end of the year, actual Logistics Department variable costs totaled $403,300 and fixed costs totaled $387,000. The East Division had a total of 2,570 shipments and the West Division had a total of 4,830 shipments for the year. How much actual Logistics Department cost should not be allocated to the operating divisions at the end of the year