Carson Wood Products Company prepared the following factory overhead cost budget for the Press Department for April 2012, during which it expected to require 8,000 hours of productive capacity in the department: Variable overhead cost: Indirect factory labor $73,600 Power and light 2,640 Indirect materials 24,800 Total variable cost $101,040 Fixed overhead cost: Supervisory salaries $35,360 Depreciation of plant and equipment 22,230 Insurance and property taxes 14,150 Total fixed cost 71,740 Total factory overhead cost $172,780 Hide Assuming that the estimated costs for May are the same as for April, prepare a flexible factory overhead cost budget for the Press Department for May for 6,000, 8,000, and 10,000 hours of production.