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 use $18,000$ hours for production:

Variable overhead costs:

$\backslash$table$[[$Indirect factory labor,$$43,200,],[$Power and light,$13,140,],[$Indirect materials,$21,{600}_{?},],[$Total variable overhead cost,,$$77,940$