T products Inc. Factory overhead cost variance report for the month of July Budget at Favorable Unfavorable actual Actual variance Variance Particulars production at 22.000 hours Variable factory overhead cost: 22.000 24.000 2.000 Indirect material 900 Indirect labor 50,600 49,700 Power &light 13.200 13.000 200 Total variable factory 85.800 86.700 Fixed factory overhead costs: Supervisory salaries 54.500 54.500 Dep. On plant & 40,000 40,000 Insurance & property tax 35.500 35.500 Total fixed factory 130,000 130,000 215.800 216.700 Total factory overhead Total controllable 12100 Variance