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 30,000 hours. Detalis During October, the department operated at 28,500 hours, and the factory overhead costs incurred were indirect factory wages, $234,000; power and light, $178,500; indirect materials, $50,600; supervisory salaries, $126,000; depreciation of plant and equipment, $70,000; and insurance and property taxes, $44,000. Feeling Better Medical Inc. Factory Overhead Cost Variance Report Assembly Dopartment For the Month Ended October 31 Alternative Not contmilable variance-(favorable) unfavorable Volume variance-(fav.) unfov. Factory Overhead Total Factory Overhead Cost Variance Supporting calculation: Variable factory overhead rate: Budgeted total variable cost Budgeted hours Variable factory overhead rate Fxed factory overhead rate: Total foxed costs Productive capacity hours Fixed factory overhead rate Total Actual hours Applied costs