Factory Overhead Cost Budget

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

Advertising expenses	$258,640
Manufacturing supplies	14,180
Power and light	42,280
Sales commissions	279,430
Factory insurance	24,620
Production supervisor wages	124,350
Production control wages	32,330
Executive officer salaries	263,610
Materials management wages	35,550
Factory depreciation	20,140

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 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		$