4,600 $10,600 vbrable the factory overhead cost variance EX 23-19 Factory overhead cost variance report Tannin Products Inc. prepared the following factory over OBJ. 4 ce, $900 U factory overhead cost budget for the Trim during which it expected to use 20,000 hours for production: Variable overhead cost: ndirect factory labor Power and light ndirect materials $46,000 12,000 20,000 Total variable overhead cost $78,000 Fixed overhead cost: Supervisory salaries Depreciation of plant and equipment Insurance and property taxes $54,500 40,000 35,500 Total fixed overhead cost Total factory overhead cost $208,000 Tannin has available 25,000 hours of monthly productive capacity in the Trim Depart- ment under normal business conditions. During July, the Trim Department actualy 22,000 hours for production. The actual fixed costs were as budgeted. The actual va overhead for July was as follows: Actual variable factory overhead cost: $49,700 13,000 24,000 $86,700 Indirect factory labor Power and light Indirect materials Total variable cost Construct a factory overhead cost variance report for the Trim Department for July. 23-19-25e (1) File Edit View Insert Format Data Tools Add ons Help All changes saved in Drive Variances (at actual Untavorable Alternative Computation of Overhead Variances: AcHN Factory Overhead 50, 0 13,200 9 700 13 000 24000 Applied costs Actual costs - 2,000 Balance $ 54,5001-54 500 40000 40,000 35,500 Actaal Factory Budgeted Factory Overhead for Amount Produced Applied Factory Overheacd Variable cost Fixed cost Total Controilable Volume Total Factory