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 $ $390,000*$ $ $501,000$

Fixed costs for salaries and other $ $215,000$ $ $231,500$

$*$Budgeted at $$25$ per machine$-$hour.

Data for the Forming and Assembly Departments follow:

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

Budget Actual

Forming Department $61\%10,30012,300$

Assembly Department $39\%5,3004,300$

Total $100\%15,60016,600$

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?