Factory overhead cost budget

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

Advertising expenses $234,000

Production supervisor wages $140,000

Manufacturing supplies 14,000

Production control wages 32,000

Power and light 50,000

Executive officer salaries 420,000

Sales commissions 298,000

Materials management wages 39,000

Factory insurance 35,000

Factory depreciation 25,000

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