The Cosomo Corporation produces one main product. The company employs a standard cost system. Below is October's flexible budget:

Factory overhead is applied based on normal capacity. The number of standard direct labor hours allowed for October's production is 850 hours. Actual factory overhead costs for October were $3,350. Actual direct labor hours worked for the month were 910 hours. Normal capacity is 800 direct labor hours. A job order cost system is used to accumulate costs.

Direct labor hours	800	900	1,000
Variable factory overhead:
Indirect materials	$ 600	$ 675	$ 750
Indirect labor	400	450	500
Supplies	200	225	250
Total variable	$1,200	$1,350	$1,500
Fixed factory overhead:
Factory rent	$ 950	$ 950	$ 950
Depreciation on equipment	700	700	700
Supervisor	240	240	240
Total fixed	$1,890	$1,890	$1,890
Total factory overhead	$3,090	$3,240	$3,390

Required: Calculate the factory overhead variance for October using the Two-factor analysis method.

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