Joe Biden Ltd$.$ has a Maintenance Department that services the equipment in the company's Forming 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:

$\backslash$table$[[$Variable costs for lubricants,Budget,Actual$],[$Fixed costs for salaries and other,$$296,{00}^{**},$$$378,800$