Factory Overhead Cost Varlance Report

Tannin Products Inc. prepared the following factory averhead coss budget for the Trim Department for July of the current vear, diring which it expected to use $15,000$ heurs for prodiction:

Variable overhead cost:

tndirect factory labor

Power and light

Indirect materials

Total variable overhesd cost

Fuxed overhead cost:

Supervisory salaries

$\backslash$table$[[$$$39,000$