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 6,500 hours.

Variable costs:
Indirect factory wages	$18,850
Power and light	11,895
Indirect materials	9,295
Total variable cost		$40,040
Fixed costs:
Supervisory salaries	$12,260
Depreciation of plant and equipment	31,450
Insurance and property taxes	9,590
Total fixed cost		53,300
Total factory overhead cost		$93,340

During October, the department operated at 6,900 standard hours, and the factory overhead costs incurred were indirect factory wages, $20,210; power and light, $12,400; indirect materials, $10,100; supervisory salaries, $12,260; depreciation of plant and equipment, $31,450; and insurance and property taxes, $9,590.

Required Prepare a factory overhead cost variance report for October. To be useful for cost control, the budgeted amounts should be based on 6,900 hours. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Round your per unit computations to the nearest cent, if required. If an amount box does not require an entry, leave it blank Feeling Better Medical Inc. Factory Overhead Cost Varlance Report-Assembly Department For the Month Ended October 31 Nomal capacity for the month 6,500 hrs. Actual productlon for the month 6,900 hrs. Budget Actu Favorable Variances Unfavorable Variances ariable costs: Indirect factory wages Power and light Indirect materials Total varlable cost Fixed costs: Supervisory salaries Depreciation of plant and equipment Insurance and property taxes Total fixed cost Total factory overhead cost Total controllable variances Excess hours used over normal at the standard rate for fixed factory overhead