ctory 2,000 $3,600 EQT EX 9-13 Flexible overhead budget Obj. 4 Leno Manufacturing Company prepared the following factory overhead cost budget for the Press Department for October of the current year, during which it expected to require 20,000 hours of productive capacity in the department: Variable overhead costs: Indirect factory labor Power and light Indirect materials Total variable overhead cost Fixed overhead costs: Supervisory salaries Depreciation of plant and equipment Insurance and property taxes Total fixed overhead cost Total factory overhead cost $180,000 12,000 64,000 $256,000 $ 80,000 50,000 32,000 162,000 $418,000 Assuming that the estimated costs for November are the same as for October, prepare a flexible factory overhead cost budget for the Press Department for November for 18,000, 20,000, and 22,000 hours of production.