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 Power and light Indirect materials 147,200 4,640 36,800 Total variable overhead cost $188,640 Fixed overhead costs: Supervisory salaries Depreciation of plant and equipment Insurance and property taxes $66,020 41,500 26,410 133,930 Total fixed overhead cost $322,570 Total factory overhead cost 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 Variable overhead costs: 14,000 16,000 18,000 Indirect factory labor Power and light Indirect materials Leno Manufacturing Company Factory Overhead Cost Budget-Press Department For the Month Ended November 30 Direct labor hours Variable overhead costs 4,000 16,000 18,000 Indirect factory labor Power and light Indirect materials Total variable factory overhead Fixed factory overhead costs: Supervisory salaries Depreciation of plant and equipment Insurance and property taxes Total fixed factory overhead Total factory overhead