Leng 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 20.000 hours of productive capacity in the department Leno Manufacturing Company Factory Overhead Cost Budget-Press Department For the Month Ended October 31 1 Variable overhead cost: 2 Indirect factory labor 1 Power and light $184,000.00 9.200.00 115,000.00 Indirect materials 4 5 Total variable overhead cost $308,200.00 6 Fixed overhead cost: 7 $72,000.00 Supervisory Salaries Depreciation of plant and equipment 8 57,000.00 9 Insurance and property taxes 10 Total fixed overhead cost 161.000.00 1 Total factory overhead cost $46920000 area y overhead car buyer or the Pres Dewment for November for 2 0 22 and 2000 hours of von Rater to the amount Asuming than the estimad o Never are the same as for the Description for exact wording of of entries