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	$16,500 + $0.13 per machine-hour	$	20,640
Maintenance	$38,400 + $1.70 per machine-hour	$	62,800
Supplies	$0.80 per machine-hour	$	14,200
Indirect labor	$94,900 + $2.00 per machine-hour	$	131,800
Depreciation	$68,100	$	69,800

During March, the company worked 16,000 machine-hours and produced 10,000 units. The company had originally planned to work 18,000 machine-hours during March.

Required:

1. Calculate the activity variances for March.

2. Calculate the spending variances for March.