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 18,000 hours for production:

1	Variable overhead cost:
2	Indirect factory labor	$41,400.00
3	Power and light	10,800.00
4	Indirect materials	18,000.00
5	Total variable overhead cost		$70,200.00
6	Fixed overhead cost:
7	Supervisory salaries	$52,800.00
8	Depreciation of plant and equipment	39,000.00
9	Insurance and property taxes	103,700.00
10	Total fixed overhead cost		195,500.00
11	Total factory overhead cost		$265,700.00

Tannin has available 23,000 hours of monthly productive capacity in the Trim Department under normal business conditions. During July, the Trim Department actually used 20,000 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	$45,130.00
3	Power and light	11,750.00
4	Indirect materials	22,200.00
5	Total variable cost	$79,080.00

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.