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: Variable costs for lubricants Fixed costs for salaries and other Budget Actual $334,400* $428, 720 $211,000 $227, 100 *Budgeted at $22 per machine-hour. Data for the Forming and Assembly Departments follow: Forming Department Assembly Department Total Percentage of Peak-Period Machine - Hours Capacity Required Budget Actual 66% 9,700 11,700 34% 5,500 4,500 100% 15, 200 16,200 The level of fixed costs in the Maintenance Department is determined by peak-period requirements. How much Maintenance Department cost should be charged to the Forming Department and to the Assembly Department? Forming Assembly Department Department Total cost charged 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? Spending variance