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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

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:
\table[[Variable costs for lubricants,Budget,Actual],[Fixed costs for salaries and other,$261,000**,$333,300
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