Tipart in a manter o concentrared the following factory over the welding Down for May of the current you. The competed to prepare o capacity of 400 hours 56700 51 During May the department Operated 8.00 hours and the factory overhead cos incurred were indirect actory wages 132.400 power and light 521.000 indirectas, $18.250supervisory Sale $20.000 depreciation of plant and equipment, 35.200 and insurance and property 515200 Releret Amour Des provided to the wing of the choices for a favorable ve bergamus in favorende sative number Amount Descriptions Depreciation of plant and equipment Indirect factory wages Indirect materials Insurance and property taxes Net controllable variance-favorable Net controllable variance-unfavorable Power and light Supervisory salaries Total controllable variances Total factory overhead cost Total factory overhead cost variance favorable Total factory overhead cost variance unfavorable Total fixed cost Total variable cost Volume variance-favorable Volume variance unfavorable