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 $ $96,000*$ $ $110,000$

Fixed costs for salaries and other $ $150,000$ $ $153,000$

$*$Budgeted at $$0\mathrm{.}40$ per machine$-$hour.

Data for the Forming and Assembly Departments follow:

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

Budget Actual

Forming Department $70\%160,000190,000$

Assembly Department $30\%80,00070,000$

Total $100\%240,000260,000$

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?