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 23,000 hours of productive capacity in the department: Leno Manufacturing Company Factory Overhead Cost Budget-Press Department For the Month Ended October 31 Variable overhead cost: Indirect factory labor $184,000.00 Power and light 9,200.00 Indirect materials 87,400.00 Total variable overhead cost $280,600.00 Fixed overhead cost: Supervisory salaries $62,000.00 Depreciation of plant and equipment 58,000.00 9 Insurance and property taxes 26,000.00 Total fixed overhead cost 146,000.00 11 Total factory overhead cost $426,600.00 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 21,000, 23,000, and 25,000 hours of production. Refer to the Amount Descriptions for exact wording of text entries. 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 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 21,000, 23,000, and 25,000 hours of production. Refer to the Amount Descriptions for exact wording of text entries. Leno Manufacturing Company Factory Overhead Cost Budget - Press Department For the Month Ended November 30 Direct labor hours 21,000 23,000 25,000 2 Variable factory overhead costs: 7 Fixed factory overhead costs