Variable costs: Factory supplies $ Indirect labor 97,520 * $ 136,160 x Utilities 82,800 92,000 x $ 139,840 x 62,560 x 5,520 x U 3,680 x F 20,420 x U = Patent royalties 280,416 x 272,320 x 8,096 x U Total variable overhead 596,896 x 566,720 x 30,176 x U Fixed costs: Supervisory salaries 168,000 x 160,000 Depreciation on equipment 144,000 144,000 8,000 x U 0 Factory taxes 56,000 x 48,000 8,000 x U 4 Factory insurance Utilities 32,000 32,000 0 96,000 80,000 16,000 U Total fixed overhead 496,000 x 464,000 32,000 x U Total overhead costs $ 1,092,896 x $ 1,030,720 x $ 62,176 x U