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	$135,000
Power and light	7,050
Indirect materials	43,500
Total variable overhead cost		$185,550
Fixed overhead cost:
Supervisory salaries	$64,940
Depreciation of plant and equipment	40,820
Insurance and property taxes	25,980
Total fixed overhead cost		131,740
Total factory overhead cost		$317,290

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 13,000, 15,000, and 17,000 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	13,000	15,000	17,000
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	$	$	$