$17.)$ Sweet Tooth Candy Company budgeted the following costs for anticipated production for August:

Advertising expenses $$266,600$

Manufacturing supplies $14,610$

Power and light $43,580$

Sales commissions $294,650$

Factory insurance $25,380$

Production supervisor wages $128,180$

Production control wages $33,330$

Executive officer salaries $271,730$

Materials management wages $36,650$

Factory depreciation $20,760$

Prepare a factory overhead cost budget, separating variable and fixed costs. Assume that factory insurance and depreciation are the only fixed factory costs.