LearnCo Direct Labor Cost Budget For the Year Ending December 31, 20Y2 Hours required for production: Basic abacus Deluxe abacus Total Gluing Assembly Total Hourly rate $ x $ Total direct labor cost $288,660 Factory Overhead Cost Budget The factory overhead cost budget should be integrated with the production budget to ensure that production is not interrupted during the year. This budget may be supported by departmental schedules, which normally separate factory overhead costs into fixed and variable costs so that department managers may monitor and evaluate costs during the year. For simplicity, LearnCo has not separated costs in this manner. After reviewing the following factory overhead cost budget, you note that Learn Co has completed the budget with the exception of one amount. Fill in the missing amount. LearnCo Factory Overhead Cost Budget For the Year Ending December 31, 20Y2 Indirect factory wages Power and light Depreciation of plant and equipment Total factory overhead cost $5,400 1,450 $18,100