Factory Overhead Cost Budget

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

Advertising expenses	$259,280
Manufacturing supplies	14,210
Power and light	42,380
Sales commissions	289,890
Factory insurance	24,680
Production supervisor wages	124,660
Production control wages	32,410
Executive officer salaries	264,270
Materials management wages	35,650
Factory depreciation	20,200

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		$