Factory Overhead Cost Budget

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

Advertising expenses

$243,760

Manufacturing supplies

13,360

Power and light

39,840

Sales commissions

263,350

Factory insurance

23,200

Production supervisor wages

117,190

Production control wages

30,470

Executive officer salaries

248,440

Materials management wages

33,520

Factory depreciation

18,990

Prepare factory overhead cost budget, separating variable and fixed costs. Assume that factory insurance and depreciation are the only fixed factory costs.