Anderson Candy Company budgeted the following costs for anticipated production for October:

Line Item Description Amount

Advertising expenses $$234,000$

Manufacturing supplies $14,000$

Power and light $50,000$

Sales commissions $298,000$

Factory insurance $35,000$

Production supervisor wages $140,000$

Production control wages $32,000$

Executive officer salaries $420,000$

Materials management wages $39,000$

Factory depreciation $25,000$

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

Anderson Candy Company

Factory Overhead Cost Budget

For the Month Ending October $31$