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hance, direct materials quantity variance, and (b the direct labor rate variance, direct labor t ocost variance; and (c) the variable factory overhead ory overhead volume variance, and total PR 22-4B Factory overhead Feeling Better M factory overhead cost variance. cost variance report edical Inc., a manufacturer of disposable me OBJ.4 the capacity of 30,000 hours current year. The company expected to operate the supplies, prepared ead cost budget for the Assembly Department for October of department at 100% of normal Variable costs: Indirect factory wages Power and light Indirect materials $247,500 189,000 52500$9,00 Total variable cost $489,000 Fixed costs: Supervisory salaries Depreciation of plant and equipment Insurance and property taxes $126,000 70,000 44,000 240,000 $729,000 Total fixed cost During October, the department operated at 28,500 hours, and the factory overhead costs incurred were indirect factory wages, $234,000; power and light, $178,500;, indirect materials, $50,600; supervisory salaries, $126,000; depreciation of plant and equipment, $70,000; and insurance and property taxes, $44,000. Total factory overhead cost Instructions Prepare a factory overhead cost variance report for October. To be useful for cost control, the budgeted amounts should be based on 28,500 hours. 0BJ.3,6 aosorvice company