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 10,000 hours for production:

Variable overhead costs:
Indirect factory labor	$26,000
Power and light	7,300
Indirect materials	13,000
Total variable overhead cost		$46,300
Fixed overhead costs:
Supervisory salaries	$39,100
Depreciation of plant and equipment	10,290
Insurance and property taxes	19,210
Total fixed overhead cost		68,600
Total factory overhead cost		$114,900

Tannin has available 14,000 hours of monthly productive capacity in the Trim Department under normal business conditions. During July, the Trim Department actually used 9,000 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	$22,820
Power and light	6,450
Indirect materials	12,300
Total variable cost	$41,570

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.

Tannin Products Inc. Factory Overhead Cost Variance Report-Trim Department For the Month Ended July 31

Productive capacity for the month 14,000 hrs.
Actual productive capacity used for the month 9,000 hrs.
	Actual Cost	Budget (at Actual Production)	Unfavorable Variances	(Favorable) Variances
Variable factory overhead costs:
Indirect factory labor	$fill in the blank 1	$fill in the blank 2	$fill in the blank 3	$fill in the blank 4
Power and light	fill in the blank 5	fill in the blank 6	fill in the blank 7	fill in the blank 8
Indirect materials	fill in the blank 9	fill in the blank 10	fill in the blank 11	fill in the blank 12
Total variable factory overhead cost	$fill in the blank 13	$fill in the blank 14
Fixed factory overhead costs:
Supervisory salaries	$fill in the blank 15	$fill in the blank 16
Depreciation of plant and equipment	fill in the blank 17	fill in the blank 18
Insurance and property taxes	fill in the blank 19	fill in the blank 20
Total fixed factory overhead cost	$fill in the blank 21	$fill in the blank 22
Total factory overhead cost	$fill in the blank 23	$fill in the blank 24
Total controllable variances			$fill in the blank 25	$fill in the blank 26
Net controllable variance-favorableNet controllable variance-unfavorable			$- Select -
Volume variance-unfavorable:
Idle hours at the standard rate for fixed factory overhead			fill in the blank 29
Total factory overhead cost variance-favorableTotal factory overhead cost variance-unfavorable			$- Select -

The data related to Shunda Enterprises Inc.s factory overhead cost for the production of 20,000 units of product are as follows:

Actual:	Variable factory overhead	$104,000
	Fixed factory overhead	74,500
Standard:	30,000 hrs. at $6 ($3.50 for variable factory overhead)	180,000

Productive capacity at 100% of normal was 28,900 hours, and the factory overhead cost budgeted at the level of 30,000 standard hours was $178,900. Based on these data, the chief cost accountant prepared the following variance analysis:

Variable factory overhead controllable variance:
Actual variable factory overhead cost incurred	$104,000
Budgeted variable factory overhead for 30,000 hours	(105,000)
Variancefavorable			$(1,000)
Fixed factory overhead volume variance:
Normal productive capacity at 100%	28,900	hrs.
Standard for amount produced	(30,000)
Productive capacity not used	1,100	hrs.
Standard variable factory overhead rate	x $6
Varianceunfavorable			6,600
Total factory overhead cost varianceunfavorable			$5,600

Compute the following to assist you in identifying the errors in the factory overhead cost variance analysis. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Round your interim computations to the nearest cent, if required.

Variance	Amount	Favorable/Unfavorable
Variable Factory Overhead Controllable Variance	$fill in the blank 1	FavorableUnfavorableFavorable
Fixed Factory Overhead Volume Variance	$fill in the blank 3	FavorableUnfavorableFavorable
Total Factory Overhead Cost Variance	$fill in the blank 5