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(Appendix 12B) Soland Corporation has two operating divisions-an Atlantic Division and a Pacific Division.The company's Logistics Department services both divisions.The variable costs of the Logistics Department are budgeted at $46 per shipment.The Logistics Department's fixed costs are budgeted at $253, 700 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 $342, 000 and fixed costs totaled $273, 230.The Atlantic Division had a total of 4, 400 shipments and the Pacific Division had a total of 2, 800 shipments for the year.For performance evaluation purposes, how much actual Logistics Department cost should NOT be charged to the operating divisions at the end of the year?
Detect Lies
The process of identifying deception through analysis of verbal and non-verbal cues.
Heart Rate
The number of heartbeats per unit of time, typically expressed as beats per minute (bpm), indicative of cardiovascular health and physical conditioning.
Breathing Rate
The number of breaths taken per minute, an important indicator of respiratory health and physical activity level.
Sympathetic Nervous System
Part of the autonomic nervous system that prepares the body for physical activity by speeding up the heart rate, increasing blood flow to muscles, and more.
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