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 costs:
Indirect factory labor	$142,400
Power and light	4,800
Indirect materials	46,400
Total variable overhead cost		$193,600
Fixed overhead costs:
Supervisory salaries	$67,760
Depreciation of plant and equipment	42,590
Insurance and property taxes	27,100
Total fixed overhead cost		137,450
Total factory overhead cost		$331,050

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.

Leno Manufacturing Company Factory Overhead Cost Budget-Press Department For the Month Ended November 30

direct labor hours	14000	16000	18000
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