Factory Overhead Cost Budget

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

Advertising expenses	$254,640
Manufacturing supplies	13,960
Power and light	41,620
Sales commissions	275,110
Factory insurance	24,240
Production supervisor wages	122,430
Production control wages	31,830
Executive officer salaries	259,540
Materials management wages	35,010
Factory depreciation	19,830

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		$