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 cost: Indirect factory labor $180,000 12,000 64,000 Power and light Indirect materials Total variable overhead cost $256,000 Fixed overhead cost: Supervisory salaries Depreciation of plant and equipment Insurance and property taxes $ 80,000 50,000 32,000 Total fixed overhead cost 162,000 Total factory overhead cost $418,000 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 ll amounts as positive numbers. Round your interim computations to the nearest cent, if required. Leno Manufacturing Company Factory Overhead Cost Budget-Press Department For the Month Ended November 30 Direct labor hours 18,000 20,000 22,000