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

Direct materials (3.0 Ibs. @ $5.00 per Ib.)	$15.00
Direct labor (1.9 hrs. @ $14.00 per hr.)	$26.60
Overhead (1.9 hrs. @ $18.50 per hr.)	$35.15
Total standard cost	$76.75

The predetermined overhead rate ($18.50 per direct labor hour) is based on an expected volume of 75% of the factorys capacity of 20,000 units per month. Following are the companys budgeted overhead costs per month at the 75% capacity level.

Overhead Budget (75% Capacity)

Variable overhead costs
Indirect materials	$30,000
Indirect labor	$75,000
Power	$30,000
Repairs and maintenance	$30,000
Total variable overhead costs		$165,000
Fixed overhead costs
Depreciationbuilding	$24,000
Depreciationmachinery	$71,000
Taxes and insurance	$17,000
Supervision	$250,250
Total fixed overhead costs		$362,250
Total Overhead Costs		$527,250

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

Direct materials (46,000 Ibs. @ $5.20 per lb.)		239,230
Direct labor (28,000 hrs. @ $14.30 per hr.)		400,400
Overhead costs
Indirect Materials	176,500
Indirect Labor	41,700
Power	34,500
Repairs and maintenance	34,500
Depreciationbuilding	24,000
Depreciationmachinery	95,850
Taxes and insurance	15,300
Supervision	250,250	672,650
Total Costs		$1,312,250

Prepare flexible overhead budgets for October showing the amounts of each variable and fixed cost at the 65%, 75%, and 85% capacity levels and classify all items listed in the fixed budget as variable or fixed.

Sales (in units) Variable overhead costs Indirect labor Indirect materials Power Repairs and maintenance Fixed overhead costs Total overhead costs ANTUAN COMPANY Flexible overhead Budgets For Month Ended October 31 Flexible Budget Flexible Budget for 65% of Variable Amount Total Fixed 75% of per Unit Cost capacity capacity 13,000 15,000 85% of capacity 17,000