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.

Variable costs:
Indirect factory wages	$18,000
Power and light	12,000
Indirect materials	4,000
Total variable cost		$34,000
Fixed costs:
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.) Enter all amounts as positive numbers. If an amount box does not require an entry, leave it blank.

Pinnacle Manufacturing Co.Finishing Department
Factory Overhead Cost Variance Report
For the Month Ended October 31
Productive capacity for the month	fill in the blank 1	hours
Actual production for the month	fill in the blank 2	hours
	Budget	Actual	Favorable Variances	Unfavorable Variances
Variable factory overhead costs:
Indirect factory wages	$fill in the blank 3	$fill in the blank 4	$fill in the blank 5	$fill in the blank 6
Power and light	fill in the blank 7	fill in the blank 8	fill in the blank 9	fill in the blank 10
Indirect materials	fill in the blank 11	fill in the blank 12	fill in the blank 13	fill in the blank 14
Total variable factory overhead cost	$fill in the blank 15	$fill in the blank 16
Fixed factory overhead costs:
Supervisory salaries	$fill in the blank 17	$fill in the blank 18
Depreciation of plant and equipment	fill in the blank 19	fill in the blank 20
Insurance and property taxes	fill in the blank 21	fill in the blank 22
Total fixed factory overhead cost	$fill in the blank 23	$fill in the blank 24
Total factory overhead cost	$fill in the blank 25	$fill in the blank 26
Total controllable variances			$fill in the blank 27	$fill in the blank 28
Net controllable
Net controllable variance-favorable				$fill in the blank 29
Volume variance-unfavorable:
Idle hours at the standard rate for fixed overhead				fill in the blank 30
Total factory overhead cost variance-unfavorable				$fill in the blank 31