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:

1	Variable overhead cost:
2	Indirect factory labor	$144,000.00
3	Power and light	7,200.00
4	Indirect materials	82,800.00
5	Total variable overhead cost		$234,000.00
6	Fixed overhead costs:
7	Supervisory salaries	$78,000.00
8	Depreciation of plant and equipment	48,000.00
9	Insurance and property taxes	28,000.00
10	Total fixed overhead cost		154,000.00
11	Total factory overhead cost		$388,000.00

Assuming that the estimated costs for November are the same as for October.

	Required:
	Prepare a flexible factory overhead cost budget for the Press Department for November for 16,000, 18,000, and 20,000 hours of production. Refer to the Amount Descriptions for exact wording of text entries. Round your "per hr" to two decimal places.

Prepare a flexible factory overhead cost budget for the Press Department for November for 16,000, 18,000, and 20,000 hours of production. Refer to the Amount Descriptions for exact wording of text entries. Round your "per hr" to two decimal places.

Leno Manufacturing Company

Factory Overhead Cost BudgetPress Department

For the Month Ended November 30

1	Direct labor hours	16,000.00	18,000.00	20,000.00
2	Variable overhead cost:
3
4
5
6
7	Fixed factory overhead costs:
8
9
10
11
12

Amount Descriptions
Depreciation of plant and equipment
Indirect factory labor
Indirect materials
Insurance and property taxes
Power and light
Supervisory salaries
Total factory overhead cost
Total fixed factory overhead cost
Total variable factory overhead cost