Topeka Plastics Inc. prepared the following factory overhead cost budget for the Trim Department for July 2012, during which it expected to use 25,000 hours for production:

Variable overhead cost:
Indirect factory labor	$20,000
Power and light	18,000
Indirect materials	9,000
Total variable cost		$ 47,000
Fixed overhead cost:
Supervisory salaries	$50,000
Depreciation of plant and equipment	33,100
Insurance and property taxes	11,400
Total fixed cost		94,500
Total factory overhead cost		$141,500

Topeka Plastics has available 30,000 hours of monthly productive capacity in the Trim Department under normal business conditions. During July, the Trim Department actually used 28,000 hours for production. The actual fixed costs were as budgeted. The actual variable overhead for July was as follows:

Actual variable factory overhead cost:

Indirect factory labor .............. $23,250

Power and light .......................... 20,000

Indirect materials ...................... 11,100

Total variable cost ................... $54,350

Construct a factory overhead cost variance report for the Trim Department for July.