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nice-Untavorable Total factory overhead cost variance-unfavorable Identify the errors in the factory overhead cost variance analysis. 14,600 $10,600 EX 23-20 Factory overhead cost variance report OBJ.4 ment for July of the current year, during which it expected to use 20,000 hours for production: Variable overhead cost: Indirect factory labor Power and light Indirect materials Total variable overhead cost $46,000 12,000 20,000 $ 78,000 (Continued) Tannin Products Inc. prepared the following factory overhead cost budget for the Trim Depart- er 23 Evaluating Variances from Standard Costs Fixed overhead cost: $54,500 Supervisory salaries Depreciation of plant and equipment 40,000 Insurance and property taxes 35,500 Total fixed overhead cost 130,000 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 actually used 22,000 hours for production. The actual fixed costs were as budgeted. The actual variable overhead for July was as follows: Actual variable factory overhead cost: Indirect factory labor $49,700 Power and light 13,000 Indirect materials 24,000 Total variable cost $86,700 Construct a factory overhead cost variance report for the Trim Department for July. OBJ.5 EX 23-21 Recording standards in accounts Cioffi Manufacturing Company incorporates standards in its accounts and identifies vari