0 Required Information [The following information applies to the questions displayed below.) Antuan Company set the following standard costs for one unit of its product Direct materials (3.0 lbs. $5.00 per Ib.) Direct labor (1.8 hrs. * $11.00 per hr.) Overhead (1.8 hrs. # $18.50 per hr.) Total standard cost $15.00 19.80 33:30 68.10 The predetermined overhead rate ($18.50 per direct labor hour) is based on an expected volume of 75% of the factory's capacity of 20,000 units per month. Following are the company's budgeted overhead costs per month at the 75% capacity level. Overhead Dudget (75* Capacity) Variable overhead conte Indirect materials $ 15,000 Indirect labor 75.000 Power 15.000 Repair and maintenance 30,000 Total variablo overhead coats $135,000 Tixed overhond costo Depreciation-building 23,000 Depreciation Machinery 71.000 Taxes and insurance 16,000 Bupervision 254.900 Total tixed overhead coats Total overhead coata 5499 500 The company incurred the following actual costs when it operated at 75% of capacity in October The company incurred the following actual costs when it operated at 75% of capacity in October. s 241,800 235,200 Direct materials (46,500 Ibo. $5.20 per 1b.) Direct labor (21,000 hrs. $11.20 per hr.) Overhead conta Indirect materiale Indirect labor Power Repairs and maintenance Depreciation Building Depreciation Machinery Taxon and insurance Supervision Total conto S41,150 176, 750 17.250 34,500 23,000 95,850 14,400 254.500 657,400 $1.134.400 ANTUAN COMPANY Flexible Overhead Budgets For Month Ended October 31 Flexible Budget Flexible Budget for Variable Amount Total Fixed 65% of 75% of 85% of Cost capacity capacity capacity per Unit Sales (in units) Variable overhead costs $ 0.00 0 0 Fixed overhead costs O 0 0 Total overhead costs