Factory Overhead Cost Variance Report Tannin Products Inc. prepared the following factory overhead cost budget for the Trim Department for July of the current year, during which it expected to use 9,000 hours for production: Actual variable factory overhead costs: Construct a factory overhead cost variance report for the Trim Department for July. Enter a favorable variance as a negative number using a minus sign and an unfavorable 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. Productive capacity for the month 13,000hrs. Actual productive capacity used for the month 8,000hrs. Total controllable variances Volume variance-unfavorable: Idle hours at the standard rate for fixed factory overhead