Assuming that the estimated costs for November are the same as for October, prepare a flexible factory overhead cost budget for the Press Department for November for 21,000, 23,000, and 25,000 hours of production.

Factory overhead Cost Budget-Press Department For the Month Ended November 30 21,000 23,000 Direct labor hours 25,000 2 Variable overhead cost 3 Indirect factory labor $168000.00 $184000.00 $200,000.00 8400.00 Power and light 9,200.00 10,000.00 Indirect materials 115,000.00 6 Total variable overhead cost $308,200.00 7 Fixed overhead cost: $72,000.00 8 Supervisory salaries 9 Depreciation of plant and equipment 57000.00 10 Insurance and property taxes 32,000.00 11 Total fixed overhead cost $161,000.00 12 Total factory overhead cost $469,200.00