Variable overhead cost: amounts as positive numbers. Leno Manufacturing Company Factory Overhead Cost Budget-Press Department For the Month Ended November 30 Direct labor hours Variable overhead cost: Indirect factory labor Power and light Indirect materials Total variable factory overhead Fixed factory overhead cost: Supervisory salaries Depreciation of plant and equipment Insurance and property taxes Total fixed factory overhead Total factory overhead cost.

1. Variable overhead cost: amounts as positive numbers. Leno Manufacturing Company Factory
Overhead Cost Budget-Press Department For the Month Ended November 30 Direct labor hours
Variable overhead cost: Indirect factory labor Power and light Indirect materials Total variable
factory overhead Fixed factory overhead cost: Supervisory salaries Depreciation of plant and
equipment Insurance and property taxes Total fixed factory overhead Total factory overhead cost