Tasman Products, Ltd., 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 345,000 442,500 196,000 210,600 Fixed costs for salaries and other *Budgeted at $23 per machine-hour. Data for the Forming and Assembly departments follow: Percentage of Machine-Hours Peak-Period Actual Budget Capacity Required 9,600 11,600 5.400 4,400 Forming Department 61% 39% Assembly Department Total 100% 15,000 16,000 The level of fixed costs in the Maintenance Department is determined by peak-period requirements. Required: Management would like data to assist in comparing actual performance to planned performance in the Maintenance Department and in the other departments