Wollan Corporation has two operating divisions-an East Division and a West Division. The company's Logistics Department services both divisions. The variable costs of the Logistics Department are budgeted at $44 per shipment. The Logistics Department's fixed costs are budgeted at $237,600 for the year. The fixed costs of the Logistics Department are determined based on peak-period demand. 
At the end of the year, actual Logistics Department variable costs totaled $332,880 and fixed costs totaled $253,960. The East Division had a total of 4,300 shipments and the West Division had a total of 3,000 shipments for the year.How much actual Logistics Department cost should not be allocated to the operating divisions at the end of the year?
Definitions:
Expected-Rate-Of-Return Curve
As it relates to research and development (R&D), a curve showing the anticipated gain in profit, as a percentage of R&D expenditure, from an additional dollar spent on R&D.
R&D Spending
Funds allocated by businesses, organizations, or governments towards research and development in order to innovate and improve products or services.
Development (Innovation and Imitation)
The process in which economies grow or change over time through the introduction of new technologies (innovation) and the adoption of successful technologies or methods from others (imitation).
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