Flexible Overhead Budget

Leno Manufacturing Company prepared the following factory overhead cost budget for the Press Department for October of the current year, during which it expected to require 10,000 hours of productive capacity in the department:

Variable overhead costs:
Indirect factory labor	$97,000
Power and light	3,300
Indirect materials	22,000
Total variable overhead cost		$122,300
Fixed overhead costs:
Supervisory salaries	$42,810
Depreciation of plant and equipment	26,910
Insurance and property taxes	17,120
Total fixed overhead cost		86,840
Total factory overhead cost		$209,140

Assuming that the estimated costs for November are the same as for October, prepare a flexible factory overhead cost budget for the Press Department for November for 8,000, 10,000, and 12,000 hours of production. Round your interim computations to the nearest cent, if required. Enter all amounts as positive numbers.

Leno Manufacturing Company Factory Overhead Cost Budget-Press Department For the Month Ended November 30 10,000 Direct labor hours Variable overhead costs: 8,000 12,000 Indirect factory labor Power and light Indirect materials Total variable factory overhead $ Fixed factory overhead costs: Supervisory salaries Depreciation of plant and equipment Insurance and property taxes Total fixed factory overhead Total factory overhead