Using the following information, prepare a factory overhead cost budget for Jacob Company where the total factory overhead cost is $206,500 at normal capacity (100%). Include capacity at 60%, 80%, 100%, and 120%. Total variable cost is $15.25 per unit and total fixed costs are $54,000. The information is for the month ending October 31. (Hint: Determine units produced at normal capacity.) Jacob Company Factory Overhead Cost Budget For the Month Ending October 31 Percent of normal capacity 60% 80% Units produced Variable costs ($15.25 per unit) 100% 120% Fixed costs Total factory overhead cost