How do you find the Idle hours at the standard rate for fixed factory overhead and what is it?

Tannin Products Inc. prepared the following factory overhead cost budget for the Trim Department for July of the current year, during which it expected to use 9,000 hours for production: Variable overhead costs: Indirect factory labor Power and light Indirect materials $30,600 6,930 12,600 Total variable overhead cost $50,130 Fixed overhead costs Supervisory salaries Depreciation of plant and equipment Insurance and property taxes $42,980 11,310 21,110 Total fixed overhead cost 75,400 $125,530 Total factory overhead cost Tannin has available 13,000 hours of monthly productive capacity in the Trim Department under normal business conditions. During July, the Trim Department actually used 8,000 hours for production. The actual fixed costs were as budgeted. The actual variable overhead for July was as follows: Actual variable factory overhead costs: Indirect factory labor Power and light Indirect materials $26,520 6,050 11,800 $44,370 Total variable cost