Department and Assembly Department. The cost of this servicing is charged to the operating departments on the basis of machine$-$hours. Cost and other data relating to the Maintenance Department and to the other two departments for the most recent year are presented below.

Data for the Maintenance Department follow:

Budget Actual

Variable costs for lubricants $ $294,500*$ $ $376,850$

Fixed costs for salaries and other $ $182,000$ $ $195,200$

$*$Budgeted at $$19$ per machine$-$hour.

Data for the Forming and Assembly Departments follow:

Percentage of Peak$-$Period Capacity Required Machine$-$Hours

Budget Actual

Forming Department $62\%10,30012,300$

Assembly Department $38\%5,2004,200$

Total $100\%15,50016,500$

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?