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 $5,400$ hours.

Variable costs:

Indirect factory wages

$$17,280$

Power and light

$11,718$

Indirect materials

$10,098$

Total variable cost

$$39,096$

Fixed costs:

Supervisory salaries

$$9,810$

Depreciation of plant and equipment

$25,170$

Insurance and property taxes

$7,680$

Total fixed cost

Total factory overhead cost

$[$$$2,660],[$$$42,660]$

During October, the department operated at $5,700$ standard hours, and the factory overhead costs incurred were indirect factory wages, $$18,420$; power and light, $$12,150$; indirect materials, $$10,900$; supervisory salaries, $$9,810$; depreciation of plant and equipment, $$25,170$; and insurance and property taxes, $$7,680.$

Required:

Prepare a factory overhead cost variance report for October. To be useful for cost control, the budgeted amounts should be based on $5,700$ 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 $5,400$ hrs$.$

Actual production for the month $5,700$ his.

Feeling Better Hedical Inc.

Factory Overhead Cost Variance Keport$-$Assembly Department

For the Monih Ended October $31$