Medical Molded Products Inc. prepared the following factory overhead cost budget for the Trim Department for March 2012, during which it expected to use 10,000 hours for production:

Variable overhead cost:
Indirect factory labor	$29,000
Power and light	7,500
Indirect materials	13,000
Total variable cost		$ 49,500
Fixed overhead cost:
Supervisory salaries	$34,100
Depreciation of plant and equipment	24,800
Insurance and property taxes	22,100
Total fixed cost		81,000
Total factory overhead cost		$130,500

Medical Molded Products has available 15,000 hours of monthly productive capacity in the Trim Department under normal business conditions. During March, the Trim Department actually used 11,000 hours for production. The actual fixed costs were as budgeted. The actual variable overhead for March was as follows:

Actual variable factory overhead cost:
Indirect factory labor	$31,100
Power and light	8,100
Indirect materials	15,000
Total variable cost	$54,200

Construct a factory overhead cost variance report for the Trim Department for March.

MEDICAL MOLDED PRODUCTS INC. Factory Overhead Cost Variance ReportTrim Department For the Month Ended March 31, 2012 Productive capacity for the month: Actual productive capacity used for the month: hours hours Budget at actual production) Variances Favorable Unfavorable Actual Alterative Computation of Overhead Variances: Factory Overhead Actual costs Applied costs Balance Variable factory overhead costs: Indirect factory labor Power and light Indirect materials Total Fixed factory overhead costs: Supervisory salaries Depreciation of plant and equip. Insurance and property taxes Total Total factory overead cost Total opntrolable variances Actual Factory Overhead Appled Factory Overhead Budgeted Factory Overhead for Amount Produced Variable cost Foxed cost Total Net controlable variance (avorable) unfavorable Idle Hours x Fixed Factory OH Rate Volume variance (Cav.) unfav. Total factory overhead cost variance (favorable) unfavorable Controllable Variance Valume Variance Total Factory Overhead Cast Varianon Supporting calculation: Variable factory overhead rate: Budgeted total variable cost Budgeted hours Variable factory overhead rate Fixed factory overhead rate Tatal fixed costs Productive capacity hours Fixed factory overhead rate Total Actual hours Applied costs