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

Direct materials (4.0 Ibs. @ $6.00 per Ib.)	$	24.00
Direct labor (2.0 hrs. @ $13.00 per hr.)		26.00
Overhead (2.0 hrs. @ $18.50 per hr.)		37.00
Total standard cost	$	87.00

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	$	15,000
Indirect labor		75,000
Power		15,000
Repairs and maintenance		30,000
Total variable overhead costs				$	135,000
Fixed overhead costs
DepreciationBuilding		24,000
DepreciationMachinery		71,000
Taxes and insurance		16,000
Supervision		309,000
Total fixed overhead costs					420,000
Total overhead costs				$	555,000

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

Direct materials (61,000 Ibs. @ $6.10 per lb.)				$	372,100
Direct labor (21,000 hrs. @ $13.20 per hr.)					277,200
Overhead costs
Indirect materials	$	41,450
Indirect labor		176,400
Power		17,250
Repairs and maintenance		34,500
DepreciationBuilding		24,000
DepreciationMachinery		95,850
Taxes and insurance		14,400
Supervision		309,000			712,850
Total costs				$	1,362,150

rev: 03_28_2018_QC_CS-122864

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