Candilicious Company budgeted the following costs for anticipated production for July 2009:
Advertising Expenses - $275,000
Manufacturing Supplies - $14,000
Power and Light - $42,000
Sales Commissions - $290,000
Factory Insurance - $23,000
Production Supervisor Wages - $125,000
Production Control Salaries - $33,000
Executive Officer Salaries - $205,000
Materials Management Salaries - $29,000
Factory Depreciation - $17,000
Prepare a Factory O/H Cost Budget, separating Variable and Fixed Costs. Assume that Factory Insurance and Depreciation are the only Factory Fixed Costs?