\begin{tabular}{|c|c|c|c|} \hline 1 & Veriable oveteat coot & & \\ \hliney & Indinga tuaton labo: & 552,50000 & \\ \hline 1 & Power and lint & 12,550,00 & \\ \hline 4 & Indecet mutrials & 25,00000 & \\ \hline 1 & Istai variate ovethest cort & & $10000000 \\ \hline , & Fund wititead cint & & \\ \hline I & Sipevion slaries & 55270000 & \\ \hline 1 & & 19.20000 & \\ \hline 1 & Imuranct and property taves & 16460000 & \\ \hline in & Toal find overtirad cest & & 255000000 \\ \hline it & litai fectory onthicat cort & & 555500000 \\ \hline \end{tabular} Required a a postive number. \begin{tabular}{|c|c|c|c|c|c|} \hline 1 & Productive capaciay for the month: & & 30,000 hours & & \\ \hline 2 & Actual productive capacity used for the month & & 27,000 hours & & \\ \hline 1. & & & & & \\ \hline . & & Budget(atactualproduction) & Actual & Variances:Favorable & Varlances:Unfavorable \\ \hline b. & Varisble factory overhead cons: & & & & \\ \hline 4 & Indirect factory labor & $67,500.002 & $66,660002 & $(840.00)2 & \\ \hline , & Power and light & 13,50000r & 13,30000 & (200.00)2 & \\ \hline 1 & Indirect materials & 27,00000V & 29,100002 & * & $2,100.00 \\ \hline , & Total variable foctory oveitead cost & $108,00000% & $109,06000 & & \\ \hline Ib & - Faed tactory ovehead coses: & & & & \\ \hline n & 1. Supervisory salaries: & $56,37600 & $52,200002 & & \\ \hline a & 2. Depreciation of plart and equipment & & 39,20000 & & \\ \hline 11 & 1. Insurance and property taues & & 163,600,00 & & \\ \hline 14 & Total fued factory overhead cost & & $255,000002 & & \\ \hline s & 3. Toal fuctory overhead cost & & $364060007 & & \\ \hline 14 & 4. Total controllable variances & & & & \\ \hline y & y & & & & \\ \hline 4 & Net controlable variance-urtworable & & & & \\ \hline w & 1. Volume verianco-unfavorable & & & & \\ \hline w & * Tetal factory ovetiead cest variancr -untsverele & & & & \\ \hline \end{tabular}