Tannin Products Inc. prepared the following factory overhead cost budget for the Trim Depart$-$ment for July of the current year, during which it expected to use $20,000$ hours for production:Variable overhead cost:Indirect factory labor$$46,000$Power and light$12,000$Indirect materials$20,000$Total variable overhead cost$$78,00$ Fixed overhead cost:Supervisory salaries$$54,500$Depreciation of plant and equipment$40,000$Insurance and property taxes$35,500$Total fixed overhead cost$130,000$Total factory overhead cost$$208,000$Tannin has available $25,000$ hours of monthly productive capacity in the Trim Depart$-$ment 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:Actual variable factory overhead cost:Indirect factory labor$$49,700$Power and light$13,000$Indirect materials$24,000$Total variable cost$$86,700$Construct a factory overhead cost variance report for the Trim Department for July