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:

Total variable overhead cost

$$256,000$

Fixed overhead costs:

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.