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. Filt in the missing amount