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 9,000 hours of productive capacity in the department:

Variable overhead cost:
Indirect factory labor	$81,900
Power and light	3,870
Indirect materials	25,200
Total variable overhead cost		$110,970
Fixed overhead cost:
Supervisory salaries	$38,840
Depreciation of plant and equipment	24,410
Insurance and property taxes	15,540
Total fixed overhead cost		78,790
Total factory overhead cost		$189,760

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 7,000, 9,000, and 11,000 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

7,000

9,000

11,000

Variable overhead cost:

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 9,000 hours of productive capacity in the department:

Variable overhead cost:
Indirect factory labor	$81,900
Power and light	3,870
Indirect materials	25,200
Total variable overhead cost		$110,970
Fixed overhead cost:
Supervisory salaries	$38,840
Depreciation of plant and equipment	24,410
Insurance and property taxes	15,540
Total fixed overhead cost		78,790
Total factory overhead cost		$189,760

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 7,000, 9,000, and 11,000 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	7,000	9,000	11,000
Variable overhead cost: