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

Advertising expenses	$252,880
Manufacturing supplies	13,860
Power and light	41,340
Sales commissions	279,480
Factory insurance	24,070
Production supervisor wages	121,580
Production control wages	31,610
Executive officer salaries	257,740
Materials management wages	34,760
Factory depreciation	19,700

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		$____