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 18,000 hours of productive capacity in the department: Variable overhead costs: Indirect factory labor $138,600 Power and light 6,300 Indirect materials 39,600 Total variable overhead cost $184,500 Fixed overhead costs: Supervisory salaries $64,570 Depreciation of plant and equipment 40,590 Insurance and property taxes 25,830 Total fixed overhead cost 130,990 Total factory overhead cost $315,490 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 16,000, 18,000, and 20,000 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 16,000 18,000 20,000 Variable overhead costs: 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 $ J. Total factory overhead