PR$\mathrm{.}23\mathrm{.}04$A

Factory Overhead Cost Varlance Report

normal capacity of $8,400$ hours.

Varlabie costs:

and equipment, $$36,200$; and insurance and property taxes, $$15,200.$

Required:

as a positive number. If an amount box does not require an entry, leave it blanik.

Normal capscity for the month $8,400$ hrs$.$

Actusl production for the month $8,860$ hrs$.$

Tiger Equipment Inc.

Factory Overhead Cost Variance Report$-$Welding Department

For the Month Ended May $31$

Depreciation of plant and equipment

Insurance and property taxes