how do I figure out the variable overhead cost

Determine the direct materials quant ity and direct labor 1. 4 Total factory erhead. 12.000 t EX 7-14 Flexible overhead budget Carson Wood Products Company prepa the Press Depar ts Company prepared the following factory overhead co 5218,760 tment for April 2012, during which it expected to require 10,000 of productive capacity in the department Variable overhead cost: Indirect factory labor Power and light Indirect materials 83,000 3,800 28,000 Total variable cost Fixed overhead cost: Supervisory salaries Depreciation of plant and equipment Insurance and property taxes $40,000 25,000 Total fixed cost Total factory overhead cost 81,000 $195,800 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 8,000, 10,000, an 12,000 hours of production