Factory Overhead Cost Budget

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

Line Item Description	Amount
Advertising expenses	$255,640
Manufacturing supplies	14,010
Power and light	41,790
Sales commissions	279,330
Factory insurance	24,340
Production supervisor wages	122,910
Production control wages	31,960
Executive officer salaries	260,560
Materials management wages	35,140
Factory depreciation	19,910

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..