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

Direct materials (4.0 pounds @ $5.00 per pound)	$ 20.00
Direct labor (1.8 hours @ $11.00 per hour)	19.80
Overhead (1.8 hours @ $18.50 per hour)	33.30
Standard cost per unit	$ 73.10

The standard overhead rate ($18.50 per direct labor hour) is based on a predicted activity level 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
Maintenance	30,000
Total variable overhead costs	135,000
Fixed overhead costs
DepreciationBuilding	24,000
DepreciationMachinery	71,000
Taxes and insurance	17,000
Supervisory salaries	252,500
Total fixed overhead costs	364,500
Total overhead costs	$ 499,500

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

Direct materials (60,500 pounds @ $5.10 per pound)		$ 308,550
Direct labor (21,000 hours @ $11.30 per hour)		237,300
Overhead costs
Indirect materials	$ 42,000
Indirect labor	176,800
Power	17,250
Maintenance	34,500
DepreciationBuilding	24,000
DepreciationMachinery	95,850
Taxes and insurance	15,300
Supervisory salaries	252,500	658,200
Total costs		$ 1,204,050

Prepare a detailed overhead variance report that shows the variances for individual items of overhead. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)

Expected production volume Production level achieved Volume Variance ANTUAN COMPANY Overhead Variance Report For Month Ended October 31 75% of capacity 75% of capacity No variance Flexible Budget Actual Results Variances Favorable/Unfavorable $ Variable overhead costs Indirect materials Indirect labor Power Maintenance 15,000 $ 75,000 15,000 30,000 42,000 $ 176,800 17,250 34,500 27,000 Unfavorable 101,800 Unfavorable 2,250 Unfavorable 4,500 Unfavorable 135,000 270,550 135,550 Unfavorable Total variable overhead costs Fixed overhead costs Depreciation-Building Depreciation-Machinery Taxes and insurance Supervisory salaries 24,000 71,000 17,000 252,500 24,000 95,850 15,300 252,500 No variance 24,850 Unfavorable 1,700 Favorable O No variance 364,500 499,500 $ 387,650 $ 658,200 $ 23,150 Unfavorable 158,700 Unfavorable $ Total fixed overhead costs Total overhead costs Volume Variance Budgeted (flexible) overhead Standard overhead applied Volume variance Total overhead variance $ 0 No variance 158,700 Unfavorable $ $