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 12,000 hours of productive capacity in the department:

Variable overhead cost:
Indirect factory labor	$93,600
Power and light	4,320
Indirect materials	28,800
Total variable overhead cost		$126,720
Fixed overhead cost:
Supervisory salaries	$44,350
Depreciation of plant and equipment	27,880
Insurance and property taxes	17,740
Total fixed overhead cost		89,970
Total factory overhead cost		$216,690

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 10,000, 12,000, and 14,000 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 10,000 12,000 14,000 Variable overhead cost: Indirect factory labor $ $ $ Power and light Indirect materials Total variable factory overhead o $ $ Fixed factory overhead cost: Supervisory salaries $ $ $ Depreciation of plant and equipment Insurance and property taxes Total fixed factory overhead $ $ Total factory overhead cost $ $ $