Factory Overhead Cost Budget

It Is This Company budgeted the following costs for anticipated production for August:

Description	Amount
Advertising expenses	$262,880
Manufacturing supplies	14,410
Power and light	42,970
Sales commissions	287,240
Factory insurance	25,020
Production supervisor wages	126,390
Production control wages	32,860
Executive officer salaries	267,940
Materials management wages	36,140
Factory depreciation	20,480

Prepare a factory overhead cost budget, separating variable and fixed costs. Assume that factory insurance and depreciation are the only fixed costs. Enter all amounts as positive numbers.

Line Item Description	Amount	Amount
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