\begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ FAB Corporation } \\ \multicolumn{2}{|c|}{ Spending Variances } \\ \hline \multicolumn{1}{|c|}{ For the Month Ended March 31} \\ \hline Utilities & \\ \hline Maintenance & \\ \hline Supplies & \\ \hline Indirect labor & \\ \hline Depreciation & \\ \hline Total & \\ \hline \end{tabular}