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 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 - Press Department Factory Overhead Cost BudgetPress Department For the Month Ended October 31 1 Variable overhead cost: 2 Indirect factory labor $184,000.00 3 Power and light 9,200.00 4 Indirect materials 87,400.00 5 Total variable overhead cost $280,600.00 6 Fixed overhead costs: 7 Supervisory salaries $62,000.00 8 Depreciation of plant and equipment 58,000.00 9 Insurance and property taxes 26,000.00 10 Total fixed overhead cost 11 Total factory overhead cost 146,000.00 $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. 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 - Press Department Factory Overhead Cost BudgetPress Department For the Month Ended November 30 Direct labor hours 1 21,000 23,000 2 Variable overhead cost: 3 Indirect factory labor 4 184000 Power and light 9200 5 Indirect materials 87400 6 Total variable overhead cost 280600 7 Fixed overhead cost: 8 9 10 11 12 Supervisory salaries Depreciation of plant and equipment Insurance and property taxes Total fixed overhead cost Total factory overhead cost 62000 58000 26000 146000 426600 25,000