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

Advertising expenses	$232,000
Manufacturing supplies	14,000
Power and light	48,000
Sales commissions	298,000
Factory insurance	30,000
Production supervisor wages	135,000
Production control wages	32,000
Executive officer salaries	310,000
Materials management wages	39,000
Factory depreciation	22,000

Prepare a factory overhead cost budget, separating variable and fixed costs. Assume that factory insurance and depreciation are the only fixed factory costs.

Factory Overhead Cost Budget Sweet Tooth Candy Company budgeted the following costs for anticipated production for August: Advertising expenses $232,000 Manufacturing 14,000 supplies Power and light 48,000 Sales commissions 298,000 Factory insurance 30,000 135,000 32,000 Production supervisor wages Production control wages Executive officer salaries Materials management wages Factory depreciation 310,000 39,000 22,000 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: Total variable factory overhead costs Fixed factory overhead costs: Total fixed factory overhead costs Total factory overhead costs