Anderson Candy Company budgeted the following costs for anticipated production for October:Advertising expenses$$234,240$Manufacturing supplies$12,840$Power and light$38,290$Sales commissions$261,900$Factory insurance$22,300$Production supervisor wages$112,620$Production control wages$29,280$Executive officer salaries$238,740$Materials management wages$32,200$Factory depreciation$18,240$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 CompanyFactory Overhead Cost BudgetFor the Month Ending October $31$Line Item DescriptionAmountAmountVariable factory overhead costs: