Antuan Company set the following standard costs for one unit of its product. Direct materials (4.8 Ibs. $5.80 per Ib.) Direct labor (1.7 hrs. $13.80 per hr.) Overhead (1.7 hrs. $18.50 per hr.) Total standard cost $28.8e 22.18 31.45 $73.55 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 Variable overhead costs $15,809 Indirect materials Indirect labor Power Repairs and maintenance Total variable overhead costs 75,88e 15,880 38,88 $135,809 Fixed overhead costs Depreciation-Building Depreciation-Machinery Taxes and insurance Supervision Total fixed overhead costs 25,880 72,88e 16,880 223,75e 336,758 $471,75e Total overhead costs