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(Appendix 12B) Budgeted fixed costs in Swasey company's Maintenance Department were $180, 000;actual fixed costs in the department for the year were $186, 000.The level of budgeted fixed costs in the Maintenance Department depends on peak-period requirements.The Milling Department requires one-third of the peak-period capacity and the Assembly Department requires two-thirds of peak-period capacity. How much fixed Maintenance Department cost should be charged to the Milling Department at year-end?
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A federal court that provides taxpayers a venue to dispute tax assessments by the IRS without having to pay the disputed amount upfront.
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