Factory Overhead Cost Budget

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

Advertising expenses	$269,630
Manufacturing supplies	14,780
Power and light	44,070
Sales commissions	298,000
Factory insurance	25,670
Production supervisor wages	129,630
Production control wages	33,700
Executive officer salaries	274,820
Materials management wages	37,080
Factory depreciation	21,000

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