Topeka Plastics Inc. prepared the following factory overhead cost budget for the Trim Department for July, during which it expected to use 25,000 hours for production:

Variable overhead cost:

Indirect factory labor ..............................$20,000

Power and light ..................................... 18,000

Indirect materials ..................................... 9,000

Total variable cost ............................................$ 47,000

Fixed overhead cost: Supervisory salaries .....$50,000

Depreciation of plant and equipment ............33,100

Insurance and property taxes ......................11,400

Total field cost .................................................94,500

Total factory overhead cost ...............................$141,500

Topeka Plastics has 30,000 hours of monthly productive capacity available in the Trim Department under normal business conditions. During July, the Trim Department actually used 28,000 hours for production. The actual fixed costs were as budgeted. The actual variable overhead for July was as follows:

Actual variable factory overhead cost:

Indirect factory labor ................................... $23,250

Power and light ............................................20,000

Indirect materials ......................................... 11,100

Total variable cost ........................................ $54,350

Construct a factory overhead cost variance report for the Trim Department for July.