I need detailed help with steps on how to solve :

Matthew 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 demand period. Data appear below :

Maintenance Department :

Budgeted Total Variable Cost : $246,000

Budgeted Total Fixed Cost : $328,000

Actual Total Variable Cost : $254,014

Actual Total Fixed Cost : $331,940

Paints Division :

Percentage of Peak Capacity Required : 35%

Budgeted Cases : 12,000

Actual Cases : 12,010

Stains Division :

Percentage of Peak Capacity Required : 65%

Budgeted Cases : 29,000

Actual Cases : 28,960

Question : How much of the Maintenance Department's actual variable costs SHOULD NOT be allocated to the operating divisions at the end of the year for performance evaluation purposes?

A) $12,606 B) $8,250 C) $8,014 D) $8,194 E) $12,134

Answer was D) but I need help with steps as to how and why