Total variable cost $86,700 Construct a factory overhead cost variance report for the Trim Department for July. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. If an amount box does not require an entry, leave it blank. Round your interim computations to the nearest cent, if required. Tannin Products Inc. Factory Overhead Cost Variance Report-Trim Department For the Month Ended July 31 Productive capaity for the month 25,000 hrs Actual productve capacty used for the month 22,000 hrs. Budget (at actual production) Unfavorable Varianoes Favorable Variances Actual Variable factory overhead costs 00 0,600 V 13,000 13,200 v 24,000| 22.000| 86.700 85,800 V 900 X Indirect factory labor Power and ligh Indrect materials Total variable factory overhead cost Foxed factory overhead costs 200 X 2,000 4,500) v s s45001 40,000 40,000 35.500 35,.00 130,000130,000V 215,800 X 216.700 X Supervisory salaries Deprecation of plant and equipment Insurance and property taxes Total foxed factory overhead cost Total factory overbead cost Total contrellable varances Net controllable vanance-unfavorable Volume variance-lavorable: Idle hours at the standard rate for fixed factory overhead Total factory overhead cost varance-untivorable 2,000 1.1001 x /X 900 V 15.600 V 16.500 V