5. During October, the plant was operated for 9,000 machine hours and the factory overhead costs incurred were as follows: indirect factory wages, $16,400; power and light, $10,000; indirect materials, $3,000; supervisory salaries, $12,000; depreciation of plant and equipment, $8,800; insurance and property taxes, $3,200.

   Prepare a factory overhead cost variance report for October. (The budgeted amounts for actual amount produced should be based on 9,000 machine hours).

   Enter favorable variances as negative numbers.

   Pinnacle Manufacturing Co. - Finishing Department
   Factory Overhead Cost Variance Report
   For Month Ended October 31
   Unit Information
   Productive capacity for the month		hours
   Actual production for the month		hours
   Variable cost:
   	Budget	Actual
   Indirect factory wages	$	$
   Power and light
   Indirect materials
   Total variable cost	$	$
   Cost Information
   Fixed costs:
   	Budget	Actual
   Supervisory salaries	$	$
   Depreciation of plant and equipment
   Insurance and property taxes
   Total fixed cost	$	$
   Total factory overhead cost	$	$
   	Variances Favorable	Variances Unfavorable
   Indirect factory wages		$
   Power and light	$
   Indirect materials
   Total controllable variances	$	$
   Net controllable
   Net controllable variance--favorable		$
   Volume variance--unfavorable:
   Idle hours at the standard rate for fixed overhead
   Total factory overhead cost variance--unfavorable		$