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

Line Item Description	Amount
Advertising expenses	$250,940
Manufacturing supplies	13,750
Power and light	41,020
Sales commissions	280,570
Factory insurance	23,890
Production supervisor wages	120,650
Production control wages	31,370
Executive officer salaries	255,770
Materials management wages	34,500
Factory depreciation	19,540

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		$Total factory overhead costs