EX 23-19 Factory overhead cost variance report Medical Molded Products Inc. prepared the following factory overhead cost budget for the Trim Department for March 2012, during which it expected to use 10,000 hours for production: ter 23 Performance Evaluation Using Variances from Standard Costs Medical Molded Products has available 15,000 hours of monthly productive capacity in the Trim Department under normal business conditions. During March, the Trim Department actually used 11,000 hours for production. The actual fixed costs were as budgeted. The actual variable overhead for March was as follows: Construct a factory overhead cost variance report for the Trim Department for March. MEDICAL MOLDED PRODUCTS INC. Factory Overhead Cost Variance Report-Trim Department For the Month Ended March 31, 2012 Productive capacity for the month: Actual productive capacity used for the month: \begin{tabular}{|r|l|} \hline 15,000 & hours \\ \hline 11,000 & hours \end{tabular}