Factory Overhead Cost Budget

Sweet Tooth Candy Company budgeted the following costs for anticipated production for August:

Advertising expenses	$265,040
Manufacturing supplies	14,530
Power and light	43,320
Sales commissions	289,600
Factory insurance	25,230
Production supervisor wages	127,430
Production control wages	33,130
Executive officer salaries	270,140
Materials management wages	36,440
Factory depreciation	20,640

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