Antuan Company set the following standard costs for one unit of its product. overhead (1.8 hrs. $18.50 per hr.) Total standard cost 33.30 The capacity of 20,000 units per month. Following are the conpany's budgeted overhead costs per month at the 75% capacity ned overhead rate ($18.50 per direct labor hour) is bosed on an expected volume of 75% of the factory's Variable overhead costs Indirect materiala s 15,000 Power Pixed Supervision a ot 75% of capacity in October