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 18,000 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	$144,000.00
3	Power and light	7,200.00
4	Indirect materials	82,800.00
5	Total variable overhead cost		$234,000.00
6	Fixed overhead costs:
7	Supervisory salaries	$78,000.00
8	Depreciation of plant and equipment	48,000.00
9	Insurance and property taxes	28,000.00
10	Total fixed overhead cost		154,000.00
11	Total factory overhead cost		$388,000.00

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 16,000, 18,000, and 20,000 hours of production. Refer to the Amount Descriptions for exact wording of text entries.