Factory Overhead Cost Budget

Nutty Candy Company budgeted the following costs for anticipated production for August:

Advertising expenses	$90,000	Production supervisor wages	$62,000
Manufacturing supplies	45,000	Production control wages	18,500
Power and light	28,000	Executive officer salaries	150,000
Sales commissions	115,000	Materials management wages	22,500
Factory insurance	8,000	Factory depreciation	16,000

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

NUTTY CANDY COMPANY
Factory Overhead Cost Budget
For the Month Ending August 31
Variable factory overhead costs:
Manufacturing supplies	$fill in the blank 2
Power and light	fill in the blank 4
Production supervisor wages	fill in the blank 6
Production control wages	fill in the blank 8
Materials management wages	fill in the blank 10
Total variable factory overhead costs		$fill in the blank 11
Fixed factory overhead costs:
Factory insurance	$fill in the blank 13
Factory depreciation	fill in the blank 15
Total fixed factory overhead costs		fill in the blank 16
Total factory overhead costs		$fill in the blank 17