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 $73 per order. The Order Fulfillment Department's fixed costs are budgeted at $242,200 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 30% Budgeted Orders Consumer Division 2,050 3,750 Commercial Division 70% At the end of the year, actual Order Fulfillment Department variable costs totaled $254,390 and fixed costs totaled $256,140. The Consumer Division had a total of 2,090 orders and the Commercial Division had a total of 3,710 orders for the year. How much Order Fulfillment Department cost should be allocated to the Commercial Division at the end of the year