The Finishing Department of Paragon Manufacturing Co. prepared the following factory overhead cost budget for October of the current year, during which it expected to operate at a 100% capacity of 10,000 machine hours:

Variable cost:
Indirect factory wages	$18,000
Power and light	12,000
Indirect materials	4,000
Total variable cost		$34,000
Fixed cost:
Supervisory salaries	$12,000
Depreciation of plant and
equipment	8,800
Insurance and property taxes	3,200
Total fixed cost		24,000
Total factory overhead		$58,000

During October, the plant was operated for 9,000 machine hours and the factory overhead costs incurred were as follows: indirect factory wages, $16,400; power and light, $10,000; indirect materials, $3,000; supervisory salaries, $12,000; depreciation of plant and equipment, $8,800; insurance and property taxes, $3,200.

Prepare a factory overhead cost variance report for October. (The budgeted amounts for actual amount produced should be based on 9,000 machine hours.)