=+Form Fit Molded Products has available 34,000 hours ofmonthly productive capacity in the Trim Department under normal business conditions. During October, the Trim Depart¬

ment actually used 24,000 hours for production. The actual fixed costs were as budgeted. The actual variable overhead for October was as follows:

Actual variable factory overhead cost:

Indirect factory labor $ 58,300 Power and light 15,000 Indirect materials 38,750 Total variable cost $112,050