during the year, the transport services department actually hauled 123,000 tons of ore to the northern plant and 55,800 tons to the southern plant. the transport services department incurred $357,000 in cost during the year, of which $53,700 was variable cost and $303,300 was fixed cost.Required:1. How much of the $52,400 in variable cost should be charged to each plant?2. How much of the $317,600 in fixed cost should be charged to each plant?3. How much of the $370,000 in the Transport Services Department cost should be treated as a spending variance and not charged to the plants?