EX 23-20 Factory overhead cost variance report Tannin Products Inc. prepared the following factory overhead cost budget for the Trim Depart- ment for July of the current year, during which it expected to use 20,000 hours for production: OBJ.4 Variable overhead cost: 12,000 20,000 Total variable overhead cost 78,000 $54,500 Depreciation of plant and equipment Insurance and property taxes 130,000 $208,000 Tannin has available 25,000 hours of monthly productive capacity in the Trim Depart- ment under normal business conditions. During July, the Trim Department actually used 22,000 hours for production. The actual fixed costs were as budgeted. The actual variable overhead for July was as follows: Actual variable factory overhead cost: 13,000 24,000 $86,700 Construct a factory overhead cost variance report for the Trim Department for July