Fresh Mint Candy Company budgeted the following costs for anticipated production for July 2008. Advertising expenses $275,000 Manufacturing supplies 14,000 Power and light 42,000 Sales Commissions 290,000 Factory Insurance 23,000 Production Supervisor Wages $125,000 Production control salaries 33,000 Executive officer salaries 205,000 Material management salaries 29,000 Factory depreciation 17,000 Prepare a factory overhead cost budget, separating variable and fixed costs. Assume that factor y insurance and depreciation are the only factory fixed costs.