Sweet Tooth Candy Company budgeted the following costs for anticipated production for August: Advertising expenses $281,360 Manufacturing supplies 15,420 Power and light 45,990 Sales commissions 314,580 Factory insurance 26,780 Production supervisor wages 135,270 Production control wages 35,170 Executive officer salaries 286,770 Materials management wages 38,690 Factory depreciation 21,920 Prepare a factory overhead cost budget, separating variable and fixed costs. Assume that factory insurance and depreciation are the only fixed factory costs