Factory overhead cost budget Sweet tooth company budgeted the following costs for anticipated production for August. Advertising expenses $251,880 Manufacturing supplies 13,800 power and light 41,170 sales commissions 272,120 factory insurance 23,970 production supervisor wages 121,100 production control wages 31,480 executive officer salaries 256,720 materials management wages 34,640 factory depreciation 19,620 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 overhead costs Total factory overhead cost.