Factory Overhead Cost Budget

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

Advertising expenses	$254,770
Manufacturing supplies	13,960
Power and light	41,640
Sales commissions	281,570
Factory insurance	24,250
Production supervisor wages	122,490
Production control wages	31,850
Executive officer salaries	259,670
Materials management wages	35,030
Factory depreciation	19,840

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:
Manufacturing supplies	$
Power and light
Production supervisor wages
Production control wages
Materials management wages
Total variable factory overhead costs		$
Fixed factory overhead costs:
Factory insurance	$
Factory depreciation
Total fixed factory overhead costs
Total factory overhead costs		$