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 7,600 hours. Variable costs: Indirect factory wages $25,840 Power and light 14,744 Indirect materials 12,464 Total variable cost $53,048 Fixed costs: Supervisory solanies $12,760 Depreciation of plant and equipment 32,730 Insurance and property taxes 9,990 Total fred cost Total factory overhead cost $108,52855,480 During October, the department operated at 8,100 standard hours, and the factory overhead costs incurred were indirect factory wages, \$27,820; power and light, $15,430; indirect materials, $13,500; supervisory salaries, $12,760; depreciation of plant and equipment, $32,730; and insurance and property taxes, $9,990. Required: Prepare a factory overhead cost variance report for October. To be useful for cost control, the budgeted amounts should be based on 8,100 hours, Enter a favorable varlance 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 Report-Assembly Department For the Month Ended October 31 Normal capsoty for the month 7,600 hrs. Factory Overhead Cost Variance Report-Assembly Department For the Month Ended October 31 Normal capacity for the month 7,600 hrs. Actual production for the month 8,100 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 Totai factory overhead cost Total controllable variances Volume variance-favorable: Excest hours used over normal at the standard rate for fixed factory overhead