Tannin Products Inc. prepared the following factory overhead cost budget for the Trim Department for July of the current year, during which it expected to use 13,000 hours for production Variable overhead costs: Indirect factory labor Power and light Indirect materials $36,400 9,490 15,600 Total variable overhead cost 61,490 Fixed overhead costs: Supervisory salaries Depreciation of plant and equipment Insurance and property taxes $54,260 14,280 26,660 Total fixed overhead cost 95,200 Total factory overhead cost $156,690 Tannin has available 17,000 hours of monthly productive capacity in the Trim Department under normal business conditions. During July, the Trim Department actually used 12,000 hours for production. The actual fixed costs were as budgeted. The actual variable overhead for July was as follows: Actual variable factory overhead costs: Indirect factory labor Power and light Indirect materials $32,760 8,600 15,100 $56,460 Total variable cost