The Cost Department of Benjamin Products Company prepared the following flexible budget for Department 2 for June:

Factory overhead is charged to production at the rate of $3.30 per direct labor hour. The overhead rate was determined on the basis of 100% capacity utilization, considered to be normal. At the end of the month, cost records showed 10,200 units of product were manufactured, 5,040 direct labor hours were used, and actual factory overhead was as follows:

Required:
Prepare a departmental factory overhead variance report that shows the controllable variance for each item of factory overhead and a single departmental volume variance. For each item of cost that contains both fixed and variable portions, assume the actual fixed portion is equal to the budgeted fixed portion and the rest of the actual cost is variable. Indicate whether the variances are favorable or unfavorable.

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Production quantity based on standard... Direct labor hours at standard 9,600 4,800 10,800 5,400 12,000 6,000 80% 90% 100% Variable overhead: Manufacturing supplies..t Repairs... Heat, power, and light. S 1,920 1,680 640 80 4.320 2,160 2,400 2.100 800 100 $4.860 $5.400 1,890 720 90 Total variable overhead.... Fixed overhead $ 6,000 6,000 5,400 1,020 960 120 540 360 Superintendence..siamrs 5,400 6,000 Manufacturing supplies Maintenance Heat, power, and light.. Machinery de Insurance and taxes.. 1,020 960 120 540 360 5,400 1,020 960 120 540 360 $14.400 $14,400 14.400 19,000 Total budgeted factory overhead $18720 19260 $19,800 Superintendence 6,200 7,500 2,825 650 960 225 540 372 $19,272 Manufacturing supplies. Repairs... Heat, power, and lightnr Machinery depreciation