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 11,000 hours of productive capacity in the department: Variable overhead cost: Indirect factory labor $80,300 Power and light 3,740 Indirect materials 36,300 Total variable overhead cost $120,340 Fixed overhead cost: Supervisory salaries $42,120 26,470 16,850 Depreciation of plant and equipment Insurance and property taxes Total fixed overhead cost Total factory overhead cost 85,440 $205,780 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 9,000, 11,000, and 13,000 hours of production. Round your interim computations to the nearest cent, if required. Enter all amounts as positive numbers. 13,000 Leno Manufacturing Company Factory Overhead Cost Budget-Press Department For the Month Ended November 30 Direct labor hours 9,000 11,000 Variable overhead cost: Indirect factory labor Power and light Indirect materials Total variable factory overhead Fixed factory overhead cost: Supervisory salaries Depreciation of plant and equipment Insurance and property taxes Total fixed factory overhead $ Total factory overhead cost