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.

Line Item Description	Amount	Amount
Variable factory overhead costs:
Advertising expensesFactory depreciationFactory insuranceManufacturing suppliesSales commissions	$- Select -
Advertising expensesExecutive officer salariesFactory depreciationPower and lightSales commissions	- Select -
Advertising expensesExecutive officer salariesFactory depreciationFactory insuranceProduction supervisor wages	- Select -
Advertising expensesFactory depreciationFactory insuranceProduction control wagesSales commissions	- Select -
Advertising expensesExecutive officer salariesFactory depreciationMaterials management wagesSales commissions	- Select -
Total variable factory overhead costs		$Total variable factory overhead costs
Fixed factory overhead costs:
Advertising expensesFactory insuranceManufacturing suppliesProduction supervisor wagesSales commissions	$- Select -
Advertising expensesExecutive officer salariesFactory depreciationPower and lightProduction supervisor wages	- Select -
Total fixed factory overhead costs		Total fixed factory overhead costs
Total factory overhead costs