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 forced and variable costs so that department managers mwy monitor and evaluate costs during the year. For simplicity, LearnCo has not separated costs in this manner After reviewing the following factory overhead cont budget, you note that teamco has completed the budget with the exception of one amount, vt in the missing amount LearnCo Factory Overhead Cost Budget For the Year Ending December 31, 2012 Indirect factory wages $5,400 Power and light Depreciation of plant and equipment 1.450 Total factory overhead cost $18,100