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

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5. Prepare a detailed overhead variance report that shows the variances for individual items of overhead. FILL IN CHART

ANTUAN COMPANY					KWIKEZE COMPANY				KWIKEZE COMPANY					KWIKEZE COMPANY		KWIKEZE COMPANY
Overhead Variance Report
For Month Ended October 31
Expected production volume	?% of capacity
Production level achieved	?% of capacity
Volume variance	variance or no ?
	Flexible Budget	Actual Results	Variances	Fav. / Unfav.
Variable costs
	$15,000	$41,600	$(26,600)	Unfavorable
	75,000	176,950	(101,950)	Unfavorable
	15,000	17,250	(2,250)	Unfavorable
	30,000	34,500	(4,500)	Unfavorable
	135,000	270,300	(135,300)	Unfavorable
Fixed costs
	23,000	23,000		No variance
	70,000	94,500	(24,500)	Unfavorable
	18,000	16,200	1,800	Favorable
	225,750	225,750		No variance
	336,750	359,450	$(22,700)	Unfavorable
Total overhead costs	$471,750	$629,750	$(158,000)	Unfavorable