Sweet Tooth Candy Company budgeted the following costs for anticipated production for August: Advertising expenses $241,440 Manufacturing supplies 13,230 Power and light 39,470 Sales commissions 269,940 Factory insurance 22,980 Production supervisor wages 116,080 Production control wages 30,180 Executive officer salaries 246,080 Materials management wages 33,190 Factory depreciation 18,810 Prepare a factory overhead cost budget, separating variable and fixed costs. Assume that factory insurance and depreciation are the only fixed factory costs.