Factory Overhead Cost Budget

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

Advertising expenses	$244,590
Manufacturing supplies	13,410
Power and light	39,980
Sales commissions	264,250
Factory insurance	23,280
Production supervisor wages	117,590
Production control wages	30,570
Executive officer salaries	249,290
Materials management wages	33,630
Factory depreciation	19,050

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		$

If you could provide an explanation of how-to, I would greatly appreciate it!