Factory Overhead Cost Budget

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

Advertising expenses	$287,520
Manufacturing supplies	15,760
Power and light	47,000
Sales commissions	321,470
Factory insurance	27,370
Production supervisor wages	138,230
Production control wages	35,940
Executive officer salaries	293,050
Materials management wages	39,530
Factory depreciation	22,390

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:
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