Flexible Overhead Budget Variable overhead costs: 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 \begin{tabular}{llll} \hline Direct labor hours & 18,000 & 20,000 & 22,000 \end{tabular} variable overhead costs: Indirect factory labor Power and light Indirect materials Total variable factory overhead $ Fixed factory overhead costs: Supervisory salaries Depreciation of plant and equipment Insurance and property taxes