=+Variance—unfavorable 6,000 ______ Total factory overhead cost variance—unfavorable $1,400 ______ ______ Identify the errors in the factory overhead cost variance analysis.

Scientific Molded Products Inc. prepared the following factory overhead cost budget for the Trim Department for August 2010, during which it expected to use 10,000 hours for production:

Variable overhead cost:

Indirect factory labor $24,000 Power and light 4,000 Indirect materials 12,000 _______ Total variable cost $ 40,000 Fixed overhead cost:

Supervisory salaries $30,000 Depreciation of plant and equipment 23,400 Insurance and property taxes 21,600 _______ Total fixed cost 75,000 ________ Total factory overhead cost $115,000 ________ ________