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 20,000 hours for production:

1	Variable overhead cost:
2	Indirect factory labor	$52,000.00
3	Power and light	8,000.00
4	Indirect materials	20,000.00
5	Total variable overhead cost		$80,000.00
6	Fixed overhead cost:
7	Supervisory salaries	$53,600.00
8	Depreciation of plant and equipment	39,200.00
9	Insurance and property taxes	119,700.00
10	Total fixed overhead cost		212,500.00
11	Total factory overhead cost		$292,500.00

Tannin has available 25,000 hours of monthly productive capacity in the Trim Department under normal business conditions. During July, the Trim Department actually used 22,000 hours for production. The actual fixed costs were as budgeted. The actual variable overhead for July was as follows:

1	Actual variable factory overhead cost:
2	Indirect factory labor	$56,360.00
3	Power and light	8,570.00
4	Indirect materials	24,300.00
5	Total variable cost	$89,230.00

Required:

Construct a factory overhead cost variance report for the Trim Department for July. Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Amount Descriptions Volume variance-favorable Volume variance-unfavorable Depreciation of plant and equipment Indirect factory labor Indirect materials Insurance and property taxes Net controllable variance-favorable Net controllable variance-unfavorable Power and light Supervisory salaries Total controllable variances Total factory overhead cost Total factory overhead cost variance-favorable Total factory overhead cost variance-unfavorable Total fixed factory overhead cost Total variable factory overhead cost