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: Budget Actual 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 Total 100% 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.

(b)	Compute the amount of the actual Maintenance Department that should not be charged to the other departments. (Omit the "$" sign in your response.)

cost not charged (spending variance

variable cost fixed cost total

$ $ $

	Variable cost	Fixed cost	Total
Cost not charged (spending variance)	$	$	$