Tasman Products has a maintenance department that services equipment in the companies forming department and assembly department. The cost of this servicing is charged to the operating department based on machine hours.

Data for the Maintenance Department follow:

Variable costs for lubricants:

Budget: $333,500

Actual: $427,550

Fixed costs for salaries and other:

Budget: $215,000

Actual: $231,500

*Budgeted at $23 per machine-hour.

Data for the Forming and Assembly Departments follows:

Forming Department:

% of peak period capacity required: 62%

Budget: 9,500 machine hours

Actual: 11,500 machine hours

Assembly Department:

% of peak period capacity required: 38%

Budget: 5,000 machine hours

Actual: 4,000 machine hours

Total:

% of peak period capacity required: 100%

Budget: 14,500 machine hours

Actual: 15,500 machine hours

The amount of fixed costs in the maintenance department is determined by peak-period requirements.

1. How much maintenance department cost should be charged to the forming department and to the assembly department?

2. 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?