Feeling Better Medical Inc, a manufacturer of disposable medical supplies, prepared the foliowing factory overhead cost budget for the Assembly Department for October of the current year. The company expected to operate the department at 100w of normal capacity of 8,600 hours. During October, the department operated at 9,100 stanckrd hours, and the factory overhead costs incurred were indirect factory wages, 527,570; power and light, $17,510; indirect materais, $14,500; supervisery salaries, 516,810 ; depreciation of plant and equipment, $43,130; and insurance and property takes, $13,160. Required: Prepare a factory overhead cost variance report for October. To be useful for cost control, the budqeted amounts should be based on 9 , 100 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. It an amount box does not require an entry, leave it blank. Factory Overhead Cost Variance Report-Assembly Department For the Month Ended October 31 Normal capacity for the month 8,600 hrs. Actual production for the month 9,100 hrs. Variable factory overhead costs: Indirect factory wages Power and light Indirect materials Total variable cost Fixed factory overhead costs: Supervisory salaries Depreciation of plant and equipment Insurance and property taxes Total fixed cost Total factory overhead cost Total controllable variances Volume variance-favorable: Excess hours used over normal at the standard rate for fixed foctory overheod