Flexible Budget Application The polishing department of Taylor Manufacturing Company operated during April 2016 with the following manufacturing overhead cost budget based on 5,000 hours of monthly productive capacity Taylor Manufacturing Company Polishing Department Overhead Budget (5,000 Hours) For the Month of April 2016 Variable costs: Factory supplies $100,000 ndirect labor 152,000 68,000 296,000 Patent royalties on secret process Total variable overhead $616,000 Fixed costs: Supervisory salaries 60,000 Depreciation on factory equipment 44,000 Factory taxes 48,000 Factory insurance 32,000 80,000 Utilities (base charge) 464,000 Total fixed overhead $1,080,000 Total manufacturing overhead The polishing department was operated for 4,600 hours during April and incurred the following manufacturing overhead costs Factory supplies $97,520 136,160 Indirect labor utilities (usage factor) 82,800 Utilities (base factor) 96,000 Patent royalties 280,416 168,000 Supervisory salaries Depreciation on factory equipment 44,000 Factory taxes 56,000 32,000 Factory insurance $1,092,896 Total manufacturing overhead incurred