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 10,000 hours of productive capacity in the department:

Variable overhead cost:
Indirect factory labor	$76,000
Power and light	4,400
Indirect materials	26,000
Total variable overhead cost		$106,400
Fixed overhead cost:
Supervisory salaries	$37,240
Depreciation of plant and equipment	23,410
Insurance and property taxes	14,900
Total fixed overhead cost		75,550
Total factory overhead cost		$181,950

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 8,000, 10,000, and 12,000 hours of production. Round your interim computations to the nearest cent, if required. Enter all amounts as positive numbers.

Leno Manufacturing Company
Factory Overhead Cost Budget-Press Department
For the Month Ended November 30
Direct labor hours	8,000	10,000	12,000
Variable overhead cost:
Indirect factory labor	$	$	$
Power and light
Indirect materials
Total variable factory overhead	$	$	$
Fixed factory overhead cost:
Supervisory salaries	$	$	$
Depreciation of plant and equipment
Insurance and property taxes
Total fixed factory overhead	$	$	$
Total factory overhead cost	$	$	$

One of the operations in the Wonderland Post Office is a mechanical mail sorting operation. In this operation, letter mail is sorted at a rate of one letter per second. The letter is mechanically sorted from a three-digit code input by an operator sitting at a keyboard. The manager of the mechanical sorting operation wants to determine the number of temporary employees to hire for December. The manager estimates that there will be an additional 34,596,000 pieces of mail in December, due to the upcoming holiday season.

Assume that the sorting operators are temporary employees. The union contract requires that temporary employees be hired for one month at a time. Each temporary employee is hired to work 155 hours in the month.

a. How many temporary employees should the manager hire for December? ___________ employees

b. If each temporary employee earns a standard $14 per hour, what would be the labor time variance if the actual number of additional letters sorted in December was 35,640,000? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. $ ________

Thank you so much!