cent, if required.

Leno Manufacturing Company

Factory Overhead Cost Budget$-$Press Department

For the Month Ended November $30$

$\backslash$table$[[$Line Item Description,Amount,Amount,Amount$],[$Direct labor hours,$18,000,20,000,22,000],[$Variable overhead costs:$],[$Indirect factory labor,$$,$$$,$$

Flexible Overhead Budget

Leno Manufacturing Company prepared the following factory overhead cost budget for the Press Department for October of the current year, during which it expected to require $20,000$ hours of productive capacity in the department:

Variable overhead costs:

$\backslash$table$[[$Indirect factory labor,$$180,000$