Factory Overhead Cost Budget

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

Advertising expenses	$277,970
Manufacturing supplies	15,230
Power and light	45,440
Sales commissions	310,790
Factory insurance	26,460
Production supervisor wages	133,640
Production control wages	34,750
Executive officer salaries	283,320
Materials management wages	38,220
Factory depreciation	21,650

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

Sweet Tooth Candy Company
Factory Overhead Cost Budget
For the Month Ending August 31
Variable factory overhead costs:
	$
Total variable factory overhead costs		$
Fixed factory overhead costs:
	$
Total fixed factory overhead costs
Total factory overhead costs		$