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

Advertising expenses	$258,540
Manufacturing supplies	14,170
Power and light	42,260
Sales commissions	279,330
Factory insurance	24,610
Production supervisor wages	124,300
Production control wages	32,320
Executive officer salaries	263,520
Materials management wages	35,550
Factory depreciation	20,140

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 expensesFactory depreciationFactory insuranceManufacturing suppliesSales commissions	$- Select -
Advertising expensesExecutive officer salariesFactory depreciationPower and lightSales commissions	- Select -
Advertising expensesExecutive officer salariesFactory depreciationFactory insuranceProduction supervisor wages	- Select -
Advertising expensesFactory depreciationFactory insuranceProduction control wagesSales commissions	- Select -
Advertising expensesExecutive officer salariesFactory depreciationMaterials management wagesSales commissions	- Select -
Total variable factory overhead costs
Fixed factory overhead costs:
Advertising expensesFactory insuranceManufacturing suppliesProduction supervisor wagesSales commissions	$- Select -
Advertising expensesExecutive officer salariesFactory depreciationPower and lightProduction supervisor wages	- Select -
Total fixed factory overhead costs
Total factory overhead costs