Factory Overhead Cost Budget Sweet Tooth Candy Company budgeted the following costs for anticipated production for August: Advertising expenses $256,860 Manufacturing supplies 14,080 Power and light 41,990 Sales commissions 283,880 Factory Insurance 24,450 Production supervisor wages 123,490 Production control wages 32,110 Executive officer salaries 261,800 Materials management wages 35,310 Factory depreciation 20,010