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 20,000 hours of productive capacity in the department:

Variable overhead costs:
Indirect factory labor	$180,000
Power and light	12,000
Indirect materials	64,000
Total variable overhead cost		$256,000
Fixed overhead costs:
Supervisory salaries	$ 80,000
Depreciation of plant and equipment	50,000
Insurance and property taxes	32,000
Total fixed overhead cost		162,000
Total factory overhead cost		$418,000

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 18,000, 20,000, and 22,000 hours of production. Enter all amounts as positive numbers. Round your interim computations to the nearest cent, if required.

Direct labor hours	18,000	20,000	22,000
Variable overhead costs:
Indirect factory labor	$fill in the blank 1	$fill in the blank 2	$fill in the blank 3
Power and light	fill in the blank 4	fill in the blank 5	fill in the blank 6
Indirect materials	fill in the blank 7	fill in the blank 8	fill in the blank 9
Total variable factory overhead	$fill in the blank 10	$fill in the blank 11	$fill in the blank 12
Fixed factory overhead costs:
Supervisory salaries	$fill in the blank 13	$fill in the blank 14	$fill in the blank 15
Depreciation of plant and equipment	fill in the blank 16	fill in the blank 17	fill in the blank 18
Insurance and property taxes	fill in the blank 19	fill in the blank 20	fill in the blank 21
Total fixed factory overhead	$fill in the blank 22	$fill in the blank 23	$fill in the blank 24
Total factory overhead	$fill in the blank 25	$fill in the blank 26	$fill in the blank 27