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 16,000 hours of productive capacity in the department: Variable overhead cost: Indirect factory labor $145,600 Power and light 5,600 Indirect materials 44,800 Total variable overhead cost $196,000 Fixed overhead cost: Supervisory salaries $68,600 Depreciation of plant and equipment 43,120 Insurance and property taxes 27,440 Total fixed overhead cost 139,160 Total factory overhead cost $335,160 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 14,000, 16,000, and 18,000 hours of production. Round your interim computations to the nearest cent, if required. Enter all amounts as positive numbers. 14,000, 16,000, ana of productio Round your Interim computations to the Leno Manufacturing Company Factory Overhead Cost Budget-Press Department For the Month Ended November 30 Direct labor hours 14,000 16,000 18,000 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