3.After much effort and analysis, you determined the following cost formulas and gathered the following actual cost data for March:

	Cost Formula	Actual Cost in March
Utilities	$16,900 + $0.18 per machine-hour	$	22,120
Maintenance	$38,700 + $1.20 per machine-hour	$	55,300
Supplies	$0.70 per machine-hour	$	13,100
Indirect labor	$94,100 + $1.80 per machine-hour	$	129,200
Depreciation	$68,200	$	69,900

During March, the company worked 17,000 machine-hours and produced 11,000 units. The company had originally planned to work 19,000 machine-hours during March.

Required:

1. Calculate the activity variances for March.

2. Calculate the spending variances for March.