1. 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 8,000 hours of productive capacity in the department:

   Variable overhead cost:
   Indirect factory labor	$69,600
   Power and light	3,680
   Indirect materials	24,000
   Total variable overhead cost		$97,280
   Fixed overhead cost:
   Supervisory salaries	$34,050
   Depreciation of plant and equipment	21,400
   Insurance and property taxes	13,620
   Total fixed overhead cost		69,070
   Total factory overhead cost		$166,350

   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 6,000, 8,000, and 10,000 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	6,000	8,000	10,000
   Variable overhead cost:
   Indirect factory labor	$fill in the blank 1	$fill in the blank 2	$fill in the blank 3
   Power and light	fill in the blank 4	fill in the blank 5	fill in the blank 6
   Indirect materials	fill in the blank 7	fill in the blank 8	fill in the blank 9
   Total variable factory overhead	$fill in the blank 10	$fill in the blank 11	$fill in the blank 12
   Fixed factory overhead cost:
   Supervisory salaries	$fill in the blank 13	$fill in the blank 14	$fill in the blank 15
   Depreciation of plant and equipment	fill in the blank 16	fill in the blank 17	fill in the blank 18
   Insurance and property taxes	fill in the blank 19	fill in the blank 20	fill in the blank 21
   Total fixed factory overhead	$fill in the blank 22	$fill in the blank 23	$fill in the blank 24
   Total factory overhead cost	$fill in the blank 25	$fill in the blank 26	$fill in the blank 27