enus Candy Company budgeted the following costs for anticipated production for July 2016:

Advertising expenses	$258,880
Manufacturing supplies	14,190
Power and light	42,320
Sales commissions	289,440
Factory insurance	24,650
Production supervisor wages	124,460
Production control wages	32,360
Executive officer salaries	263,860
Materials management wages	35,590
Factory depreciation	20,160

Prepare a factory overhead cost budget, separating variable and fixed costs. Assume that factory insurance and depreciation are the only fixed factory costs.

Venus Candy Company
Factory Overhead Cost Budget
For the Month Ending July 31, 2016
Variable factory overhead costs:
Manufacturing supplies	$
Power and light
Production supervisor wages
Production control wages
Materials management wages
Total variable factory overhead costs		$
Fixed factory overhead costs:
Factory insurance	$
Factory depreciation
Total fixed factory overhead costs
Total factory overhead costs		$