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 (1.9 hrs. @ $11.00 per hr.)		20.90
Overhead (1.9 hrs. @ $18.50 per hr.)		35.15
Total standard cost	$	80.05

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		45,000
Total variable overhead costs				$	150,000
Fixed overhead costs
Depreciationbuilding		23,000
Depreciationmachinery		71,000
Taxes and insurance		18,000
Supervision		265,250
Total fixed overhead costs					377,250
Total overhead costs				$	527,250

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

Direct materials (61,000 Ibs. @ $6.20 per lb.)				$	378,200
Direct labor (28,000 hrs. @ $11.20 per hr.)					313,600
Overhead costs
Indirect materials	$	41,950
Indirect labor		176,700
Power		17,250
Repairs and maintenance		51,750
Depreciationbuilding		23,000
Depreciationmachinery		95,850
Taxes and insurance		16,200
Supervision		265,250			687,950
Total costs				$	1,379,750