Utilities Maintenance Supplies Indirect labor Depreciation Cost Formula $16,800 + $0.12 per machine-hour $38,900 + $1.90 per machine-hour $0.40 per machine-hour $94,200 + $2.00 per machine-hour $68,400 Actual Cost in March $ 21,120 $ 72,600 $ 8,200 $ 137,100 $ 70,100 During March, the company worked 19,000 machine-hours and produced 13,000 units. The company had originally planned to work 21,000 machine-hours during March. Required: 1. Calculate the activity variances for March. 2. Calculate the spending variances for March.