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	$169,200
Power and light	6,660
Indirect materials	59,400
Total variable overhead cost		$235,260
Fixed overhead cost:
Supervisory salaries	$82,340
Depreciation of plant and equipment	51,760
Insurance and property taxes	32,940
Total fixed overhead cost		167,040
Total factory overhead cost		$402,300

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	$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