=+Scientific Molded Products has available 15,000 hours of monthly productive capacity in the Trim Department under normal business conditions. During August, the Trim Department actually used 11,000 hours for production. The actual fixed costs were as budgeted. The actual variable overhead for August was as follows:

Actual variable factory overhead cost:

Indirect factory labor $27,000 Power and light 4,000 Indirect materials 13,500 ________ Total variable cost $44,500 ________ ________ Construct a factory overhead cost variance report for the Trim Department for August.