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 8,500 hours.

Variable costs:
Indirect factory wages	$28,900
Power and light	17,850
Indirect materials	15,300
Total variable cost		$62,050
Fixed costs:
Supervisory salaries	$15,840
Depreciation of plant and equipment	40,620
Insurance and property taxes	12,390
Total fixed cost		68,850
Total factory overhead cost		$130,900

During October, the department operated at 9,000 standard hours, and the factory overhead costs incurred were indirect factory wages, $30,910; power and light, $18,560; indirect materials, $16,500; supervisory salaries, $15,840; depreciation of plant and equipment, $40,620; and insurance and property taxes, $12,390.

Required:

Prepare a factory overhead cost variance report for October. To be useful for cost control, the budgeted amounts should be based on 9,000 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 Variance ReportAssembly Department For the Month Ended October 31

Normal capacity for the month 8,500 hrs.
Actual production for the month 9,000 hrs.
	Actual Cost	Budget (at Actual Production)	Unfavorable Variances	Favorable Variances
Variable factory overhead costs:
Indirect factory wages	fill in the blank 1	fill in the blank 2	fill in the blank 3	fill in the blank 4
Power and light	fill in the blank 5	fill in the blank 6	fill in the blank 7	fill in the blank 8
Indirect materials	fill in the blank 9	fill in the blank 10	fill in the blank 11	fill in the blank 12
Total variable cost	fill in the blank 13	fill in the blank 14
Fixed factory overhead costs:
Supervisory salaries	fill in the blank 15	fill in the blank 16
Depreciation of plant and equipment	fill in the blank 17	fill in the blank 18
Insurance and property taxes	fill in the blank 19	fill in the blank 20
Total fixed cost	fill in the blank 21	fill in the blank 22
Total factory overhead cost	fill in the blank 23	fill in the blank 24
Total controllable variances			fill in the blank 25	fill in the blank 26
Net controllable variance-favorable / Net controllable variance-unfavorable	blank	blank	- Select -	blank
Volume variance / favorable:
Excess hours used over normal at the standard rate for fixed factory overhead	blank	blank	fill in the blank 29	blank
Total factory overhead cost variance-favorable / Total factory overhead cost variance-unfavorable	blank	blank	- Select -	blank