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

   Advertising expenses	$294,440
   Manufacturing supplies	16,140
   Power and light	48,130
   Sales commissions	325,420
   Factory insurance	28,030
   Production supervisor wages	141,560
   Production control wages	36,810
   Executive officer salaries	300,110
   Materials management wages	40,480
   Factory depreciation	22,930

   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