Tiger Equipment Inc., a manufacturer of construction equipment, prepared the following factory overhead cost budget for the Welding Department for May of the current year. The company expected to operate the department at 100% of normal capacity of 8,700 hours.

During May, the department operated at 9,120 standard hours, and the factory overhead costs incurred were indirect factory wages, $47,092; power and light, $22,500; indirect materials, $18,850; supervisory salaries, $19,200; depreciation of plant and equipment, $35,200; and insurance and property taxes, $19,550.

Prepare a factory overhead cost variance report for May. To be useful for cost control, the budgeted amounts should be based on 9,120 hours.

This is what I have. I just need help getting the amount for volume variance and total factory overhead cost variance

TIGER EQUIPMENT INC. Factory overhead Cost Budget-Welding Department For the Month Ended May 31 Variable costs: $44,370.00 2 Indirect factory wages 21,750.00 3 Power and light 4 Indirect materials 1,400.00 Total variable cost 6 Fixed costs $19,200.00 7 Supervisory salaries 35,200.00 Depreciation of plant and equipment 9 Insurance and property taxes 19,550.00 10 Total fixed cost 11 Total factory overhead cost $83,520.00 73,950.00 $157470.00