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: r 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. For the Month Ended March 31, 2012 Productive capacity for the month: Antual nondurtiun nananitu ueed for the manth. Volume variance - (fav.) unfav. Total factory overhead cost variance-(favorable) unfavorable Alternative Computation of Overhead Variances: Budgeted total variable cost Fixed cost Total Controllable Volume Variance Variance Total Factory Overhead Cost Variance Supporting calculation: Variable factory overhead rate: Budgeted total variable cost Budgeted hours Variable factory overhead rate Fixed factory overhead rate: Total fixed costs Productive capacity hours Fixed factory overhead rate Total Actual hours Applied costs