0 Data for the Maintenance Department follow Variable costs for lubricants Fixed costs for salaries and other "Budgeted at $19 per machine-hour Budget $286,900* $188,000 Data for the Forming and Assembly Departments follow Percentage of Peak- Actual $ 366,970 $201,800 Forming Department Assembly Department Total Period Machine-Hours Capacity Required 66% 34% Budget Actual 10,400 12,400 4,700 3,700 100% 15,100 16,100 The level of fixed 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? Check m