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	$16,000 + $0.19 per machine-hour	$ 21,030
Maintenance	$38,100 + $1.70 per machine-hour	$ 60,800
Supplies	$0.60 per machine-hour	$ 10,000
Indirect labor	$94,400 + $1.70 per machine-hour	$ 124,200
Depreciation	$68,200	$ 69,900

During March, the company worked 15,000 machine-hours and produced 9,000 units. The company had originally planned to work 17,000 machine-hours during March.

Required:

1. Calculate the activity variances for March.

2. Calculate the spending variances for March.