3. Everhart Corporation's Maintenance Department provides services to the company's two operating divisions-the Paints Division and the Stains Division. The fixed and variable costs are charged to operating departments separately based on budget costs. The variable costs are budgeted based on the number of cases produced by the operating departments. The fixed costs are determined by the number of cases produced during the peak demand period. Data appear below: Maintenance Department Budgeted variable cost.... Budgeted total fixed cost. Actual total variable cost Actual total fixed cost Paints Division $246,000 $338,000 $253,834 $335,490 Percentage of peak period capacity required. Budgeted cases... Actual cases.... 35% 15,000 12,400 Stains Division Percentage of peak period capacity required.. Budgeted cases Actual cases.. 65% 28,100 25,900 The Maintenance Department manager is considered as a cost center and responsible for performing the task within cost budgets. Determine the total spending variance that the Maintenance Department manager should be held responsible for the purpose of performance evaluation: A. $14,380 B. $32,721 C. $37,421 D. $11,954 None of the above. E