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

Advertising expenses	$276,430
Manufacturing supplies	15,150
Power and light	45,190
Sales commissions	305,520
Factory insurance	26,310
Production supervisor wages	132,900
Production control wages	34,550
Executive officer salaries	281,750
Materials management wages	38,010
Factory depreciation	21,530

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		$