Variance Analysis. The June idle capacity variance was zero, and the spending variance was $600, unfavorable. The July idle capacity variance was $800, unfavorable, and the spending variance was zero. June overhead was $7,000 for an output of 800 tons, while July overhead was $5,600, and output was 600 tons. In August, output was 900 tons and actual factory overhead was $7,100. Required: Prepare a columnar analysis, indicating actual, budget allowance, applied, total variance, spending variance, and idle capacity variance for each month.