Antuan Company set the following standard costs for one unit of its product Direct materials 2. Ths. 54.20 per Th.) Direct labor (1.7 ls.si.ee perhr) Overhead (1.7 hrs. 518.50 per hr.) Total standard cost $12.00 18.70 21.45 362.15 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. CITY Variable overhead costs Indirect materials $ 15,000 Indirect labor 75,000 Power 15,000 Repairs and maintenance 30,000 Total variable vertad costs $135.000 Fixed overhead costs Depreciation-laing 24,000 Depreciation-Machinery 71,000 Taxes and insurance 17,0 Supervision 224,250 Total fixed overhead costs 136.750 Total overhead costs 5471,750 The company incurred the following actual costs when it operated at 75% of capacity in October Direct materials (26,600 Th. 10.20 per 10.) Direct labor (20.000 hrs. si p.) Overtad costs Therect materials Indirect later Repairs and mainte Depreciation Building Depreciation Machinery Taxes and imrance Supervisor Total cus $ 193,200 226,00 $ 42,00 176,00 17,25 14,100 24,000 95,50 15,300 $1,041,050 5. Prepare a dealedovemad variance report that shows the varfances for individual toms of overhead (Indicate the effect of each vanance by selecting for favorable, unfavorable, and No variance) ANTA COMPANY Owhat Yancho FO Exped production line roditioned vou