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 6,900 hours. Variable costs: Indirect factory wages Power and light Indirect materials $20,010 13,800 11,040 $44,850 Total variable cost Fixed costs: Supervisory salaries $13,010 Depreciation of plant and equipment i 33,380 Insurance and property taxes 10,190 56,580 Total fixed cost Total factory overhead cost $101,430 During October, the department operated at 7,300 standard hours, and the factory overhead costs incurred were indirect factory wages, $21,380; power and light, $14,340; indirect materials, $11,900; supervisory salaries, $13,010; depreciation of plant and equipment, $33,380; and insurance and property taxes, $10,190. Required: Prepare a factory overhead cost variance report for October. To be useful for cost control, the budgeted amounts should be based on 7,300 hours. Enter jueus por unit.computations: