Menu Flexible Budget Application The polishing department of Taylor Manufacturing Company operated during April 2016 with the following manufacturing overhead cost budget based on 5,000 hours of monthly productive capacit Taylor Manufacturing Company Polishing Department Overhead Budget (5,000 Hours) For the Month of April 2016 Variable costs: Factory supplies Indirect labor Utilities Patent royalties on secret process $100,000 152,000 68,000 296,000 Total variable overhead 616,000 Fixed costs: Supervisory salaries Depreciation on factory equipment Factory taxes Factory insurance Utilities (base charge 160,000 144,000 48,000 32,000 80,000 Total fixed overhead 464,000 $1,080,000 The polishing department was operated for 4,500 hours during April and incurred the following manufacturing overhead costs: Factory supplies $97,470 136.110