Tasman Products has a Maintenance Department that services equipment in the company's Forming Department and Assembly Department. The cost of this servicing is charged to the operating departments based on machine-hours. Data for the Maintenance Department follow: Budget $ 342,700* Actual $ 439,510 $ 198,500 Variable costs for lubricants Fixed costs for salaries and other *Budgeted at $23 per machine-hour. $ 185,000 Data for the Forming and Assembly Departments follow: Percentage Forming Department Assembly Department Total of Peak- Machine-Hours Period Capacity Required 65% 35% 100% Budget Actual 10,400 12,400 4,500 3,500 14,900 15,900 The amount 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 Maintenance Department's actual costs should be treated as a spending variance and not charged to the Forming and Assembly departments?