Tannin Products Inc. prepared the following factory overhead cost budget for the Trim Department for July of the current year, during which it expeded to use 13,000 hours for production: Tannin has available 17,000 hourf 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 (at Actual Unfavorable Favorable 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