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:

Leno Manufacturing Company - Press Department

Factory Overhead Cost BudgetPress Department

For the Month Ended October 31

1	Variable overhead cost:
2	Indirect factory labor	$180,000.00
3	Power and light	12,000.00
4	Indirect materials	64,000.00
5	Total variable overhead cost		$256,000.00
6	Fixed overhead costs:
7	Supervisory salaries	$80,000.00
8	Depreciation of plant and equipment	50,000.00
9	Insurance and property taxes	32,000.00
10	Total fixed overhead cost		162,000.00
11	Total factory overhead cost		$418,000.00

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 18,000, 20,000, and 22,000 hours of production. Refer to the Amount Descriptions for exact wording of text entries.

COST BUDGET:

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. 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

1	Direct labor hours	18,000	20,000	22,000
2	Variable overhead cost:
3
4
5
6
7	Fixed overhead cost:
8
9
10
11
12