Answer:
factory overhead cost varaince
Budget Actual Variance
Variable cost :
Indirect factory cost $46,000 $49700 3,700 Unfav.
Power and light 12,000 13,000 1,000 unfav.
Indirect materials 20,000 24,000 4,000 unfav
fixed cost:
supervisory salary 54500 54,500
Dep of plant and equipment 40,000 40,000
Insurance and property tax <u> 35,500</u> <u>35,500</u>
total <u>208,000</u> <u>216,700</u> <u>8,700 un</u>fav
Explanation: