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 8,000 hours for production:

Line Item Description	Amount	Amount
Variable overhead costs:
Indirect factory labor	$19,200
Power and light	5,760
Indirect materials	11,200
Total variable overhead cost		$36,160
Fixed overhead costs:
Supervisory salaries	$39,670
Depreciation of plant and equipment	10,440
Insurance and property taxes	19,490
Total fixed overhead cost		69,600
Total factory overhead cost		$105,760

Tannin has available 12,000 hours of monthly productive capacity in the Trim Department under normal business conditions. During July, the Trim Department actually used 7,000 hours for production. The actual fixed costs were as budgeted. The actual variable overhead for July was as follows:

Line Item Description	Amount
Indirect factory labor	$16,380
Power and light	4,950
Indirect materials	10,300
Total variable cost	$31,630

Construct a factory overhead cost variance report for the Trim Department for July. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. If an amount box does not require an entry, leave it blank. Round your interim computations to the nearest cent, if required.

Productive capacity for the month 12,000 hrs. Actual productive capacity used for the month 7,000 hrs.

Line Item Description	Actual Cost	Budget (at Actual Production)	Unfavorable Variances	Favorable Variances
Variable factory overhead costs:
Indirect factory labor	$Indirect factory labor	$Indirect factory labor	$Indirect factory labor	$Indirect factory labor
Power and light	Power and light	Power and light	Power and light	Power and light
Indirect materials	Indirect materials	Indirect materials	Indirect materials	Indirect materials
Total variable factory overhead cost	$Total variable factory overhead cost	$Total variable factory overhead cost
Fixed factory overhead costs:
Supervisory salaries	$Supervisory salaries	$Supervisory salaries
Depreciation of plant and equipment	Depreciation of plant and equipment	Depreciation of plant and equipment
Insurance and property taxes	Insurance and property taxes	Insurance and property taxes
Total fixed factory overhead cost	$Total fixed factory overhead cost	$Total fixed factory overhead cost
Total factory overhead cost	$Total factory overhead cost	$Total factory overhead cost
Total controllable variances			$Total controllable variances	$Total controllable variances
Net controllable variance-favorableNet controllable variance-unfavorable	blank	blank	$- Select -	blank
Volume variance-unfavorable:
Idle hours at the standard rate for fixed factory overhead	blank	blank	Idle hours at the standard rate for fixed factory overhead	blank
Total factory overhead cost variance-favorableTotal factory overhead cost variance-unfavorable	blank	blank	$- Select -	blank