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	$167,400
Power and light	8,460
Indirect materials	43,200
Total variable overhead cost		$219,060
Fixed overhead cost:
Supervisory salaries	$76,670
Depreciation of plant and equipment	48,190
Insurance and property taxes	30,670
Total fixed overhead cost		155,530
Total factory overhead cost		$374,590

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.