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	$90,200
Power and light	3,520
Indirect materials	28,600
Total variable overhead cost		$122,320
Fixed overhead cost:
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		$209,160

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 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.

Leno Manufacturing Company
Factory Overhead Cost Budget-Press Department
For the Month Ended November 30
Direct labor hours	9,000	11,000	13,000
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