Factory Overhead Cost Variance Report oroduction: 22,000 hours for production. The actual fixed costs were as budgeted. The actual variable overhead for July was as follows: Tannin has available 25,000 hours of monthly productive capacity in the Trim Department 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 costs: variance as a positive number. If an amount box does not require an entry, leave it blank. Round your interim computations to the nearest cent, if required. Total controllable variances Net controllable variance-unfavorable Volume variance - unfavorable: Idle hours at the standard rate for fixed factory overhead Total factory overhead cost variance-unfavorable