age 24000 No results > Options/ 4 Antuan Company set the following standard costs for one unit of its product. Direct materials (5.9 Ibs.$4.00 per Ib.) Direct labor (1.8 hrs. $13.00 per hr.) 23.40 overhead (1.8 hrs. $18.50 per hr.) 33.30 Total standard cost Pert 3 of 4 $20.00 1.53 points $76.70 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. Print Variable overhead costs Indirect materials Indirect labor Power Repairs and maintenance30,000 Total variable overhead costs 15,800 75,000 15,000 Fixed overhead costs Depreciation-Building Depreciation-Machinery Taxes and insurance Supervision Total fixed overhead costs 25,000 71,000 17,000 251,500 364.500 Total overhead costs