Actual variable ractory overthead costa:

$\backslash$table$[[$Indirect factery laber,$$34,320$Factary Overbead Cost Varkance Report

Tannin Products Inc prepared the following factory overhead cost budget for the Trim Department for July of the current year, during which it expected to use $12,000$ hours for production:

$\backslash$table$[[$Variable overhead costs:,,$],[$Indirect factory labor,$$38,400,],[$Power and light,$8,640,],[$Indinect materials,$16,800,],[$variable overhead cost,,$],[$Fixed overhead costs:,$$63,840,],[$Supervisory salaries,$$55,630,],[$Depreciation of plant and equipment,$14,640,],[$Insurance and property taxes,$27,330,],[$Total fixed overhead cost,,$97,600],[$Total factory overhead cost,,$$161,440$

$\backslash$table$[[$Indirect materials,$16,200],[$Total variable cost,$$58,300$

Fadory Overhead cost Variance Reports

Variable overhesd costs:

$\backslash$table$[[$Indirect factory labor,$$38,400$