west medic wing Inc., a manufacturer of disposable medical supplies, prepared the following factory overhead cost budget for the Assembly Department for October of the current year. The company expected to operate the department at 100% of normal capacity of 6,200 hours.

Variable costs:
Indirect factory wages	$21,080
Power and light	11,780
Indirect materials	9,920
Total variable cost		$42,780
Fixed costs:
Supervisory salaries	$12,690
Depreciation of plant and equipment	32,560
Insurance and property taxes	9,930
Total fixed cost		55,180
Total factory overhead cost		$97,960

During October, the department operated at 6,600 standard hours, and the factory overhead costs incurred were indirect factory wages, $22,660; power and light, $12,310; indirect materials, $10,800; supervisory salaries, $12,690; depreciation of plant and equipment, $32,560; and insurance and property taxes, $9,930.

Required:

Prepare a factory overhead cost variance report for October. To be useful for cost control, the budgeted amounts should be based on 6,600 hours. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Round your per unit computations to the nearest cent, if required. If an amount box does not require an entry, leave it blank.

west medic wing Inc.
Factory Overhead Cost Variance ReportAssembly Department
For the Month Ended October 31
Normal capacity for the month 6,200 hrs.
Actual production for the month 6,600 hrs.
	Actual Cost	Budget (at Actual Production)	Unfavorable Variances	Favorable Variances
Variable factory overhead costs:
Indirect factory wages	$	$	$	$
Power and light
Indirect materials
Total variable cost	$	$
Fixed factory overhead costs:
Supervisory salaries	$	$
Depreciation of plant and equipment
Insurance and property taxes
Total fixed cost	$	$
Total factory overhead cost	$	$
Total controllable variances			$	$
			$
Volume variance-favorable:
Excess hours used over normal at the standard rate for fixed factory overhead
			$