Data for the Maintenance Department follow: Variable costs for lubricants Fixed costs for salaries and other *Budgeted at $22 per machine-hour. Budget $ 341,000+ $ 195,000 Actual $ 437,300 $ 209,500 Data for the Forming and Assembly Departments follow: Machine-Hours Percentage of Peak- Period Capacity Required 63% 37% 100% Forming Department Assembly Department Total Budget 10,300 5,200 15,500 Actual 12,300 4,200 16,500 The level of fixed costs in the Maintenance Department is determined by peak-period requirements. Required: 1. How much Maintenance Department cost should be charged to the Forming Department and to the Assembly Department? 2. How much, if any, of the actual Maintenance Department costs for the year should be treated as a spending variance and not charged to the Forming and Assembly departments