I need detailed help with steps on how solve, please show where all numbers come from in your answer , and be ready for follow up questions on your answer.

Bodur Corporation's Maintenance Department provides services to the company's two operating divisions : the Paints Division and the Stains Division. The variable costs of the Maintenance Department are budgeted based on the number of cases produced by the operating departments. The fixed costs of the Maintenance Department are determined by the number of cases produced by the operating departments during the peak period. Data appear below :

Maintenance Department :

Budgeted Variable Cost : $3 per case

Budgeted Total Fixed Cost : $704,000

Actual Total Variable Cost : $281,632

Actual Total Fixed Cost : $709,030

Paints Division :

Percentage of peak period capacity required : 45%

Budgeted Cases : 29,000

Actual Costs : 29,020

Stains Division :

Percentage of Peak Period Capacity Required : 55%

Budgeted Cases : 59,000

Actual Cases : 58,990

Question : How much actual Maintenance Department should not be allocated to the operating divisions at the end of the year ?

A) $0 B) $ $22,632 C) $17,602 D) $5,030 E) None

Answer was shown as B) but I don't get how.