Factory overhead Cost Variance Report Feeling Better Medical Inc., a manufacturer of disposable medical supplies, prepared the following factory overhead cost budget for the Assembly Department for October of the current year. The company expected to operate the department at 100% of normal capacity of 6,000 hours. bunng october, the depsrment operated at 6,400 standerd hours, and the factory overhead costs incurred were indirect factory wages, $21,330; power and light, $14,200; indirect materials, $12,100; supervisory saiaries, $10,630; depreciation of plant and equipment, $27,260; and insurance and property taxes, $8,310. Normal capacity for the month 6,000hrs