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	$16,600 + $0.17 per machine-hour	$	22,480
Maintenance	$38,200 + $2.10 per machine-hour	$	82,400
Supplies	$0.70 per machine-hour	$	16,600
Indirect labor	$95,000 + $1.40 per machine-hour	$	129,500
Depreciation	$68,400	$	70,100

During March, the company worked 22,000 machine-hours and produced 16,000 units. The company had originally planned to work 24,000 machine-hours during March.

Required:

1. Calculate the activity variances for March.

2. Calculate the spending variances for March.