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 cost: Indirect factory labor $129,600 Power and light 7,920 Indirect materials 48,600 Total variable overhead cost $186,120 Fixed overhead cost: Supervisory salaries $65,140 Depreciation of plant and equipment 40,950 Insurance and property taxes 26,060 Total fixed overhead cost 132,150 Total factory overhead cost $318,270 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 cost: Indirect factory labor Power and light Indirect materials Total variable factory overhead Fixed factory overhead cost: Supervisory salaries Depreciation of plant and equipment Insurance and property taxes Total fixed factory overhead Total factory overhead cost