Azotea Corporation has two operating divisionsa 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 $59 per order. The Order Fulfillment Department's fixed costs are budgeted at $235,200 for the year. The fixed costs of the Order Fulfillment Department are budgeted based on the peak-period orders. Percentage of Peak-period Capacity Required Budgeted Orders Consumer Division 40% 1,350 Commercial Division 60% 3,050 At the end of the year, actual Order Fulfillment Department variable costs totaled $240,390 and fixed costs totaled $242,140. The Consumer Division had a total of 1,390 orders and the Commercial Division had a total of 3,010 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 $318,710 $327,408 $350,739 $341,510