department at 100% of earmal capacty of 8,900 boun. Required: Required - Ieolina Mettre Mediral ter. Feeling Better Medical Inc., a manufacturer of disposable medical supplies, prepared the following factory overhead cost budget for the Assembly Department for October of the current year. The company expected to operate the department at 100% of normal capacity of 8,900 hours. During October, the department operated at 9,400 standard hours, and the factory overhead costs incurred were indirect factory wages, $28,480; power and lioht, $16,710; indirect materials, $13,500; supervisory salaries, $18,010; depreciation of plant and equipment, $46,210; and insurance and property taxes, $14,100. During October, the department operated at 9,400 standard hours, and the factory overhead costs incurred were indirect factory wages, $28,480; power and light, $16,710; indirect materials, $13,500; supervisory salaries, $18,010; depreciation of plant and equipment, $46,210; and insurance and property taxes, $14,100. Required: Prepare a factory overhead cost variance report for October. To be useful for cost control, the budgeted amounts should be based on 9,400 hours. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Round your per unit computations to the nearest cent, if required. If an amount box does not require an entry, leave it blank. Variable factory overhead costs: Indirect factory wages Power and light Indirect materials Total variable cost Fixed factory overhead costs: Supervisory salaries Depreciation of plant and equipment Insurance and property taxes Total fixed cost Total factory overhead cost Total controllable variances Net controllable variance-unfavorable Volume variance-favorable: Excess hours used over normal at the standard rate for fixed factory overhead Iotal factory overhead cost variance-favorable