Tasman Products, Limited, of Australia has a Maintenance Department that services the equipment in the company$$s Forming Department and Assembly Department. The cost of this servicing is charged to the operating departments on the basis of machine$-$hours. Cost and other data relating to the Maintenance Department and to the other two departments for the most recent year are presented below.

Data for the Maintenance Department follow:

Budget Actual

Variable costs for lubricants $ $331,200*$Footnote asterisk $ $424,560$

Fixed costs for salaries and other $ $184,000$ $ $197,400$

$*$Footnote asteriskBudgeted at $$23$ per machine$-$hour.

Data for the Forming and Assembly Departments follow:

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

Budget Actual

Forming Department $73\%9,90011,900$

Assembly Department $27\%4,5003,500$

Total $100\%14,40015,400$

The level 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 actual Maintenance Department costs for the year should be treated as a spending variance and not charged to the Forming and Assembly departments?