Antuan Company set the following standard costs for one unit of its product.

Direct materials (5.0 Ibs. @ $5.00 per Ib.)

$25.00Direct labor (1.7 hrs. @ $12.00 per hr.)20.40

Overhead (1.7 hrs. @ $18.50 per hr.)31.45

Total standard cost $76.85

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 Budget (75% Capacity)

Variable overhead costs

Indirect materials $15,000

Indirect labor 90,000

Power15,000

Repairs and maintenance30,000

Total variable overhead costs $150,000

Fixed overhead costs

DepreciationBuilding24,000

DepreciationMachinery71,000

Taxes and insurance18,000

Supervision208,750

Total fixed overhead costs 321,750

Total overhead costs $471,750

The company incurred the following actual costs when it operated at 75% of capacity in October.

Direct materials (76,500 Ibs. @ $5.20 per lb.) $397,800

Direct labor (21,000 hrs. @ $12.30 per hr.) 258,300

Overhead costs

Indirect materials$41,400

Indirect labor176,050

Power17,250

Repairs and maintenance34,500

DepreciationBuilding24,000

DepreciationMachinery95,850

Taxes and insurance16,200

Supervision 208,750 614,000

Total costs $1,270,100

Can you please help with the variable amount per unit for:

Indirect Material

Indirect Labor

Power

Repairs and Maintenance

Also, the Flexible budget for each at 65%, 75% and 85% capacity.