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 Actual

Variable costs for lubricants $ $292,600*$ $ $374,380$

Fixed costs for salaries and other $ $210,000$ $ $226,000$

$*$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 $62\%10,40012,400$

Assembly Department $38\%5,0004,000$

Total $100\%15,40016,400$

The amount of fixed costs in the Maintenance Department is determined by peak$-$period requirements.

Required:

How much Maintenance Department cost should be charged to the Forming Department and to the Assembly Department?

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?