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:

$\backslash$table$[[$Variable costs for lubricants,Budget,Actual$],[$Fixed costs for salaries and other,$$292,{000}^{**},$$$373,600$