The Finishing Department of Pinnacle 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.

1	Variable costs:
2	Indirect factory wages	$18,000.00
3	Power and light	12,000.00
4	Indirect materials	4,000.00
5	Total variable factory overhead cost		$34,000.00
6	Fixed costs:
7	Supervisory salaries	$12,000.00
8	Depreciation of plant and equipment	8,800.00
9	Insurance and property taxes	3,200.00
10	Total fixed factory overhead cost		24,000.00
11	Total factory overhead		$58,000.00

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). Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries. Enter favorable variances as negative amounts.