=+P13-7 Standard factory overhead variance report App SPREADSHEET / Controllable variance, $300 F Power Equipment Inc., a

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=+P13-7 Standard factory overhead variance report App SPREADSHEET

/ Controllable variance,

$300 F Power Equipment Inc., a manufacturer of construction equipment, prepared the following fac¬

tory overhead cost budget for the Welding Department for July 2008. The company expected to operate the department at 100% of normal capacity of 4,800 hours.

Variable costs:

Indirect factory wages $14,160 Power and light 7,680 Indirect materials 8,880 Total variable cost $30,720 Fixed costs:

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