Factory overhead cost budget budget that estimates the cost for each item of factory overhead needed to support budgeted production. sweet tooth candy company budgeted the following costs for anticipated production for august 2016: advertising expenses $232,000manufacturing supplies 14,000power and light 48,000sales commissions 298,000factory insurance 30,000production supervisor wages $135,000production control wages 32,000executive officer salaries 310,000materials management wages 39,000factory depreciation 22,000prepare a factory overhead cost budget, separating variable and fixed costs. assume that factory insurance and depreciation are the only fixed factory costs. variable factory overhead cost - list out separatelytotal variable factory overhead costs $fixed factory overhead costs: $ total fixed factory overhead costs total factory overhead costs $