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 $15,000$ hours of productive capacity in the department:

Variable overhead cost:

Indirect factory labor

Power and light

Indirect materials

Total variable overhead cost

Fixed overhead cost:

Supervisory salaries

Depreciation of plant and equipment

Insurance and property taxes

Total fixed overhead cost

Total factory overhead cost

$$132,000$

$6,150$

$45,000$

$$183,150$

$$64,100$

$40,290$

$25,640$

$\backslash$table$[[130,030],[$$$313,180$