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The November monthly factory overhead cost budget for Brass Ltd. at normal capacity of 10,000 units or 5,000 direct labor hours follows: Variable: Power $

The November monthly factory overhead cost budget for Brass Ltd. at normal capacity of 10,000 units or 5,000 direct labor hours follows:

Variable:
Power

$ 6,000

Supplies

12,000

Maintenance

15,000

Total variable factory overhead

33,000

Fixed:
Supervisory salaries

24,000

Depreciation of buildings and equipment

8,000

Lights and heat

6,000

Property tax and insurance

22,000

Total fixed factory overhead

60,000

Total factory overhead

$93,000

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