Tosman Products, Ltd., of Australia hos e 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 $312,400 $400, 120 Fixed costs for salaries and other $192,000 $206,200 Budgeted at 522 per machine-hour. Data for the Forming and Assembly Departments follow Percentage of Machine Hours Peak-Period Capacity Required Budget Actual Forning Department 649 9,520 11,500 Assembly Department 364 4.700 3,700 Totat 100 14,200 15,200 The Wevel of foed costs in the Maintenance Department is determined by peak period requirements. Required: 1. How much Maintenance Department cost should be charged to the Forming Department and to the Assembly Department? 2. 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? Complete this question by entering your answers in the tabs below. Required 1 Required 2 How much Maintenance Department cost should be charged to the Forming Department and to the Assembly Department? Forming Department Assembly Department Total cost charged Required 2 > rences Required 1 Reguliad 2 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