Venus Candy Company budgeted the following costs for anticipated production for July 2016:

Advertising expenses	$287,450
Manufacturing supplies	15,750
Power and light	46,990
Sales commissions	317,690
Factory insurance	27,360
Production supervisor wages	138,200
Production control wages	35,930
Executive officer salaries	292,970
Materials management wages	39,520
Factory depreciation	22,390

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

Venus Candy Company
Factory Overhead Cost Budget
For the Month Ending July 31, 2016
Variable factory overhead costs:
?	$
Power and light
? ?
Materials management wages
Total variable factory overhead costs		$
Fixed factory overhead costs:
Factory insurance	$
Factory depreciation
Total fixed factory overhead costs
Total factory overhead costs		$