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

Advertising expenses	$252,130
Manufacturing supplies	13,820
Power and light	41,210
Sales commissions	281,900
Factory insurance	24,000
Production supervisor wages	121,220
Production control wages	31,520
Executive officer salaries	256,980
Materials management wages	34,660
Factory depreciation	19,640

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		$fill in the blank 11
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		fill in the blank 16
Total factory overhead costs		$fill in the blank 17