Sweet Tooth Candy Company budgeted the following costs for anticipated production for August:

Advertising expenses	$287,960
Manufacturing supplies	15,780
Power and light	47,070
Sales commissions	314,640
Factory insurance	27,410
Production supervisor wages	138,440
Production control wages	35,990
Executive officer salaries	293,490
Materials management wages	39,600
Factory depreciation	22,430

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:
Manufacturing supplies	$
Power and light
Production supervisor wages
Production control wages
Materials management wages
Total variable factory overhead costs		$
Fixed factory overhead costs:
Factory insurance	$
Factory depreciation
Total fixed factory overhead costs
Total factory overhead costs		$