Bennet Company operates its own power-generating plant. Fixed power cost is distributed to benefiting departments according to standby capacity. Variable power cost is distributed on the basis of a predetermined rate multiplied by actual consumption. The rated standby capacity of the company's four departments, Cutting, Grinding, Polishing, and Stores is 35,000, 26,000, 30,000, and 9,000 kilowatt-hours, respectively, per quarter. Fixed cost is budgeted at $7,000 for each quarter. Variable cost for expected annual capacity of 300,000 kilowatt-hours is $30,000.
The following information relates to departmental consumption and actual power plant cost during the year:

Required:
(1) Separately identify the fixed and variable power cost charged to each department for each quarter.
(2) Compute the spending variance for the power plant for each quarter.

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ーActual Consumption in Kilowatt-Hours Actual Power Cutting Grinding Polishing Stores Plant Cost 29,500 20,000 29,000 33,500 24.750 23,500 32,750 21,250 25,500 28,250 23,000 27,750 Quarter Third... Fourth 6,500 8,250 6,500 6,000 $15,450 16,200 15,900 15,400