Tasman Products has a Maintenance Department that services equipment in the companys 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	$ 286,900*	$ 366,970
Fixed costs for salaries and other	$ 202,000	$ 217,200

*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	65%	10,400	12,400
Assembly Department	35%	4,700	3,700
Total	100%	15,100	16,100

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 Departments actual costs should be treated as a spending variance and not charged to the Forming and Assembly departments?