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 8,000 hours of productive capacity in the department: $78,400 Variable overhead cost: Indirect factory labor Power and light Indirect materials 2,800 23,200 $104,400 Total variable overhead cost Fixed overhead cost: Supervisory salaries 536.540 22,970 Depreciation of plant and equipment Insurance and property taxes 14,620 Total fixed overhead cost 74,130 Total factory overhead cost $178,530 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 6.000, 8,000, and 10,000 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 Direct labor hours 6.000 8.000 10.000 Variable overhead cost: Indirect factory labor 5 Power and light Indirect materials s Total variable factory overhead Fixed factory overhead cost: Supervisory salaries Depreciation of plant and equipment s si Insurance and property taxes Total fixed factory overhead s S sl Total factory overhead cost s! S s