Factory Overhead Cost Budget The factory overhead cost budget should be integrated with the production budget to ensure that production is not interrupted during the year. This budget may be supported by departmental schedules, which normally separate factory overhead costs into fixed and variable costs so that department managers may monitor and evaluate costs during the year. For simplicity, Learnco has not separated costs in this manner. After reviewing the following factory overhead cost budget, you note that Learnco has completed the budget with the exception of one amount. Fill in the missing amount. he cost of goods sold budget integrates the direct materials purchases budget, direct labor cost budget, and factory overhead cost budget. stimated and desired inventories for direct materials, work in process, and finished goods must also be integrated into the cost of goods old budget. Complete the preparation of the cost of goods sold budget for LearnCo, using information that follows provided by the controller, and using he previous budgets you have prepared