Actual

Budget $($at actual

production$)$

Unfavorable

Variances

Variances

Favorable

Variances

Variances

Variable factory overhead costs:

Indirect factory labor

Power and light

Indirect materials

Total variable factory overhead cost

Fixed factory overhead costs:

Supervisory salaries

Depreciation of plant and equipment

Insurance and property taxes

Total fixed factory overhead cost

Total factory overhead cost

Total controllable variances

$q,$

$q,$

Idle hours at the standard rate for fixed factory overhead:

Tannin has available $19,000$ hours of monthly productive capacity in the Trim Department under normal business conditions. During July, the Trim Department actually used $14,000$ hours for production. The actual fixed costs were as budgeted. The actual variable overhead for July was as follows:

Actual variable factory overhead cost:

$\backslash$table$[[$Indirect factory labor,$$43,680$