1. Sweet Tooth Candy Company An accounting device used to plan and control resources of operational departments and divisions.budgeted the following costs for anticipated production for August:

   Advertising expenses	$257,870
   Manufacturing supplies	14,130
   Power and light	42,150
   Sales commissions	288,310
   Factory insurance	24,550
   Production supervisor wages	123,980
   Production control wages	32,230
   Executive officer salaries	262,830
   Materials management wages	35,460
   Factory depreciation	20,080

   Prepare a factory overhead cost budget, separating variable and fixed costs. Assume that factory insurance and depreciation are the only fixed factory costs.

   Sweet Tooth Candy Company
   Factory Overhead Cost Budget
   For the Month Ending August 31
   Variable factory overhead costs:
   Advertising expenses Factory depreciation Factory insurance Manufacturing supplies Sales commissions	$
   Advertising expenses Executive officer salaries Factory depreciation Power and light Sales commissions
   Advertising expenses Executive officer salaries Factory depreciation Factory insurance Production supervisor wages
   Advertising expenses Factory depreciation Factory insurance Production control wages Sales commissions
   Advertising expenses Executive officer salaries Factory depreciation Materials management wages Sales commissions
   Total variable factory overhead costs		$
   Fixed factory overhead costs:
   Advertising expenses Factory insurance Manufacturing supplies Production supervisor wages Sales commissions	$
   Advertising expenses Executive officer salaries Factory depreciation Power and light Production supervisor wages
   Total fixed factory overhead costs
   Total factory overhead costs		$