Factory Overhead Cost Budget

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

Advertising expenses	$255,030
Manufacturing supplies	13,980
Power and light	41,690
Sales commissions	278,660
Factory insurance	24,280
Production supervisor wages	122,610
Production control wages	31,880
Executive officer salaries	259,930
Materials management wages	35,060
Factory depreciation	19,860

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		$