$$Azotea Corporation has two operating divisions$--$a Consumer

Division and a Commercial Division. The company's Order Fulfillment

Department provides services to both divisions. The variable costs

of the Order Fulfillment Department are budgeted at $$56$ per order.

The Order Fulfillment Department's fixed costs are budgeted at

$$233,700$ for the year. The fixed costs of the Order Fulfillment

Department are budgeted based on the peak$-$period orders.$$At the end of the year, actual Order Fulfillment Department

variable costs totaled $$237,390$ and fixed costs totaled $$239,140.$

The Consumer Division had a total of $1,240$ orders and the

Commercial Division had a total of $2,860$ orders for the year.$$How much Order Fulfillment Department cost should be allocated

to the Commercial Division at the end of the year?Multiple Choice$$300,380$$$309,078$$$332,409$$$323,180$