Tannin Products Factory Overhead Cost Variance Report-Trim Department For the Month Ended July 31 Line Item Description Variable factory overhead costs: Indirect factory labor Power and light Indirect materials Total variable factory overhead cost Fixed factory overhead costs: Supervisory salaries Depreciation of plant and equipment Insurance and property taxes Total fixed factory overhead cost Total factory overhead cost Total controllable variances Volume variance - unfavorable: Idle hours at the standard rate for fixed factory overhead Budget Actual (at Actual Unfavorable Favorable Cost Production) Variances Variances A LA A 200000 0000 00000 0000 0000