Wollon 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 $44 per shipment. The Logistics Department's fixed costs are budgeted at $237.600 for the yeac. 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 totoled $332,880 and fred costs totaled $253,960. The East Divsion had a total of 4,300 shipments and the West Division had a total of 3,000 shipments for the year. How much actual Logistics Deparment cost should not be allocated to the operating divisions at the end of the year