Nathan Company has an Equipment Services Department that performs all needed maintenance work on the equipment in the company's Fabrication and...

For the year just ended, the company budgeted its variable maintenance costs at $255,780 for the year. Actual variable maintenance costs for the year totaled $341,330.

For performance evaluation purposes, how much of the $341,330 of actual variable maintenance cost should be charged to the Assembly Department at the end of the year just ended?

$235,060

$217,560

$159,460

$192,560