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.

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