Factory overhead cost budget

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

Line Item Description	Amount
Advertising expenses	$269,370
Manufacturing supplies	14,760
Power and light	44,030
Sales commissions	291,020
Factory insurance	25,640
Production supervisor wages	129,510
Production control wages	33,670
Executive officer salaries	274,550
Materials management wages	37,040
Factory depreciation	20,980

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

Anderson Candy Company Factory Overhead Cost Budget For the Month Ending October 31 Fixed factory overhead costs: Total fixed factory overhead costs Total factory overhead costs