EX22-15

Sweet Tooth Candy Company budgeted the following costs for anticipated production for August 2016:

Advertising expenses$232,000 Production supervisor wages $135,000

Manufacturing supplies 14,000 Production control wages $32,000

Power and light 48,000 Executive officer salaries$310,000

Sales commissions 298,000 Materials management wages $39,000

Factory insurance 30,000 Factory depreciation$22,000

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