Toot Sweet Company budgeted the following costs for anticipated production for August:

Advertising expenses	$283,280
Manufacturing supplies	15,530
Power and light	46,300
Sales commissions	306,040
Factory insurance	26,970
Production supervisor wages	136,190
Production control wages	35,410
Executive officer salaries	288,720
Materials management wages	38,950
Factory depreciation	22,060

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

Toot Sweet Company Factory Overhead Cost Budget For the Month Ending August 31

Variable factory overhead costs:
Advertising expensesFactory depreciationFactory insuranceManufacturing suppliesSales commissions	$
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