Practice test looking for solution . Plz give answer

Santa Fe Corporation has two operating divisions-the Northeast Division and the Southwest Division. The company's IT Department services both divisions. The variable costs of the IT Department are budgeted at $36 per hour of service. The IT Department's fixed costs are budgeted at $399,600 for the year. The fixed costs of the IT Department are determined based on peak-period demand. Percentage of Peak PeriodBudgeted Capacity Required Northeast Division Southwest Division 25% 75% Hours Actual Hours 1,6002,600 5,800 5,600 20 At the end of the year, actual IT Department variable costs totaled $305,040 and fixed costs totaled $418,680. For performance evaluation purposes, how much actual IT Department cost should NOT be charged to the operating divisions at the end of A. B. c. D. E. Noe of the above S 19,080 s 28,920 $ 9,840 S 57.720