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. (The currency in Australia is the Australian dollar.) Data for the Maintenance Department follow: BudgetActual Variable costs for lubricants $96,000*$110,000 Fixed costs for salaries and other $150,000 $153,000 -------------------------------------------------------------------------------- *Budgeted at $0.40 per machine-hour. Data for the Forming and Assembly departments follow: Machine-Hours Percentage of Peak-Period Capacity Required Budget Actual Forming Department70% 160,000 190,000 Assembly Department30% 80,000 70,000 Total100% 240,000 260,000 -------------------------------------------------------------------------------- The level of fixed costs in the Maintenance Department is determined by peak-period requirements. Required: Management would like data to assist in comparing actual performance to planned performance in the Maintenance Department and in the other departments. (a) How much Maintenance Department cost should be charged to the Forming Department and to the Assembly Department? (Omit the "$" sign in your response.) Forming Assembly Department Department Total Variable cost:$ $ $ Fixed Cost:$ $ $ Total cost charged$ $ $ --------------------------------------------------------------------------------