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 5,100 hours. Line Item Description Amount Amount Variable costs: Indirect factory wages $16,830 Power and light 10,710 Indirect materials 9,180 Total variable cost $36,720 Fixed costs: Supervisory salaries $9,150 Depreciation of plant and equipment 23,470 Insurance and property taxes 7,160 Total fixed cost 39,780 Total factory overhead cost $39,780 During October, the department operated at 5,400 standard hours, and the factory overhead costs incurred were indirect factory wages, $18,000; power and light, $11,140; indirect materials, $9,900; supervisory salaries, $9,150; depreciation of plant and equipment, $23,470; and insurance and property taxes, $7,160. Required: Prepare a factory overhead cost variance report for October. To be useful for cost control, the budgeted amounts should be based on 5,400 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. Normal capacity for the month 5,100 hrs. Actual production for the month 5,400 hrs.