Flexible overhead Budget Carson Wood Products Company prepared the following factory overhead cost budget for the Press Department for April 2014, during which it expected to require 14,000 hours of productive capacity in the department: Variable overhead cost $120,400 Indirect factory labor 6,440 Power and light direct materials 36,400 Total variable cost $163,240 Fixed overhead cost: Supervisory salaries $57,130 35,910 Depreciation of plant and equipment Insurance and property taxes 22,850 Total fixed cost 115,890 Total factory overhead cost $279,130