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 $20,000$ hours of productive capacity in the department:

Variable overhead costs:

Indirect factory labor $$180,000$

Power and light $12,000$

Indirect materials $64,000$

Total variable overhead cost $$256,000$

Fixed overhead costs:

Supervisory salaries $ $80,000$

Depreciation of plant and equipment $50,000$

Insurance and property taxes $32,000$

Total fixed overhead cost $162,000$

Total factory overhead cost $$418,000$

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 $18,000,20,000,$ and $22,000$ hours of production. Enter all amounts as positive numbers. Round your interim computations to the nearest cent, if required.

Leno Manufacturing Company

Factory Overhead Cost Budget$-$Press Department

For the Month Ended November $30$

Direct labor hours $18,00020,00022,000$

Variable overhead costs:

Indirect factory labor $fill in the blank $1$

$fill in the blank $2$

$fill in the blank $3$

Power and light fill in the blank $4$

fill in the blank $5$

fill in the blank $6$

Indirect materials fill in the blank $7$

fill in the blank $8$

fill in the blank $9$

Total variable factory overhead $fill in the blank $10$

$fill in the blank $11$

$fill in the blank $12$

Fixed factory overhead costs:

Supervisory salaries $fill in the blank $13$

$fill in the blank $14$

$fill in the blank $15$

Depreciation of plant and equipment fill in the blank $16$

fill in the blank $17$

fill in the blank $18$

Insurance and property taxes fill in the blank $19$

fill in the blank $20$

fill in the blank $21$

Total fixed factory overhead $fill in the blank $22$

$fill in the blank $23$

$fill in the blank $24$

Total factory overhead $fill in the blank $25$

$fill in the blank $26$

$fill in the blank $27$