department at 100% of normal capacity of 8,400 hours. $20,000; depreciation of plant and equipment, $36,200; and insurance and property taxes, $15,200. Required: an unfavorable variance as a positive number. If an amount box does not require an entry, leave it blank. Normal capacity for the month 8,400 hrs. Actual production for the month 8,860hrs. Tiger Equipment Inc. Factory Overhead Cost Variance Report-Welding Department For the Month Ended May 31 Line Item Description Variable factory overhead costs: Indirect factory wages Power and light Indirect materials 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 Volume variance-favorable: Excess hours used over normal at the standard rate for fixed factory overhead