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Factory Overhead Cost Variance Report Tiger Equipment Inc., a manufacturer of construction equipment, prepared the following factory overhead cost budget for the Welding Department for May of the current year. The company expected to operate the department at 100% of normal capacity of 8,400 hours Variable costs Indirect factory wages $30,240 Power and light 20,160 Indirect materials 16,800 Total variable cost $67,200 Fixed costs: Supervisory salaries $20,000 Depreciation of plant and equipment 36,200 Insurance and property taxes 15,200 Total fixed cost 71,400 Total factory overhead cost $138,600 During May, the department operated at 8,860 hours, and the factory overhead costs incurred were indirect factory wages, 532,400, power and light, $21,000, Indirect materials, $18,250, supervisory salaries, $20,000; depreciation of plant and equipment, $36,200; and insurance and property taxes, $15,200, Required: Prepare a factory overhead cost variance report for May. To be useful for cost control the budgeted amounts should be based on 8,860 hours, Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. If an amount box does not require an entry, leave it blank Tiger Equipment Inc. Factory Overhead Cost Variance Report-Welding Department For the Month Ended May 31 Normal capacity for the month 8,400 hrs. Actual production for the month 8,860 hrs. Budget Actual (at Actual Unfavorable Favorable Cost Production) Variances Variances Variable factory overhead costs: Indirect factory wages 31,896 X 32,400 X $ 504 Power and light 21,264 X 21,000 X -264 Indirect materials 17,720 X 18.250 X Total variable cost 70,880 X 71,650 X Fixed factory overhead costs: Supervisory salaries 20,000 20,000 Depreciation of plant and equipment 36.200 Insurance and property taxes 13.2007 15,200 Total fixed cost 71.400 71,400 Total factory overhead cost 142,280X 143.050 X 530 36,200 Total controllable variances 1,034 -264 X Net controllable variance unfavorable 770 Total controllable variances 1,034 -264x 770 Net controllable variance-unfavorable Volume variance-favorable Excess hours used over normal at the standard rate for fixed factory overhead 1,910 X Total factory overhead cost variance favorable 3.140 x