Factory Overhead Cost Budget Sweet Tooth Candy Company budgeted the following costs for anticipated production for August: Advertising expenses $260,140 Manufacturing supplies 14,260 Power and light 42,520 Sales commissions 281,040 Factory insurance 24,760 Production supervisor wages 125,070 Production control wages 32,520 Executive officer salaries 265,140 Materials management wages 35,760 Factory depreciation 20,260