The Cost Department of Coffman Manufacturing Company prepared the following flexible budget for Department X for January:

Factory overhead is allocated to production on the basis of machine hours. The factory overhead rate is computed on the basis of normal capacity, which is 5,000 machine hours. During January, 4,650 machine hours were actually worked; however, based on the standard cost card, 4,800 machine hours were allowed for the actual quantity of production output. The following cost data have also been compiled by the cost department for January:

Required:
Prepare a departmental factory overhead variance report that includes (1) a variable efficiency variance, a spending variance, a spending quantity variance, and a spending price variance for each item of factory overhead, and (2) a single departmental volume variance. Indicate whether the variances are favorable or unfavorable

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4,000 4,500 5,000 Machine hours.. Capacity utilized Variable factory overhead: 90% 100% 2,800 3,150 3,500 2,500 1,000 5,000 2,250 900 4,0004500 Supplies Machinery repairs Electric power.... 2,000 800 Total variable overhead 9,600 10,800 12,000 Fixed factory overhead S 3,000 3,000 3,000 1,700 3,000 6,500 1,800 1,000 600 400 Supervision. Supplies . Machinery maintenance Depreciation of machinery. Insurance … 1,700 3,000 6,500 1,800 1,000 600 400 1,700 3,000 6,500 1,800 1,000 600 400 Property tax Gas heating... Electricity (lighting). $18000 $18,000 $18,000 Total fixed overhead.. Total factory overhead. $27.600 $28,800 $30,000 Actual Quantity Qantity Actual Actual of input at Standard Unit Costs of input at Unit Costs Supervision s 3,000 3,100 Indirect labor. Variable supplies. Fixed supplies Machinery repairs .. Machinery maintenance.... Depreciation of machinery. Insurance Property tax Gas heating 2,600 1,700 950 3,200 6,500 1,800 1,000 700 4,700 400 3,400 2,200 1,650 960 3,200 6,500 1,900 1,100 845 4,740 405 Fixed electricity Total factory overhead $29 850 $30,000