Antuan Company set the following standard costs per unit for its product. Direct materials (5.2 pounds @ $6.00 per pound) Direct labor (1.9 hours $10.00 per hour) Overhead (1.9 hours @ $18.50 per hour) Standard cost per unit $ 30.00 19.00 35.15 $ 84.15 The standard overhead rate ($18.50 per direct labor hour) is based on a predicted activity level 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 (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 Depreciation Building 24,000 Depreciation Machinery 71,000 Taxes and insurance 16,000 Supervisory salaries 281,250 Total fixed overhead costs 392,250 Total overhead.costs $ 527,250 The company incurred the following actual costs when it operated at 75% of capacity in October Direct materials (75,500 pounds @ $6.10 per pound) $ 460,550 Direct labor (22,000 hours @ $10.20 per hour) 224,400 Overhead costs Indirect materials $ 41,350 Indirect labor 176,650 Power 17,250 Maintenance 34,500 Depreciation-Building 24,000 Depreciation Machinery 95,850 Taxes and insurance 14,400 Supervisory Salaries 281,250 685,250 Total costs $1,370,200 ces ANTUAN COMPANY Flexible Overhead Budgets Variable Amount Total Fixed Flexible Budget at Capacity Level of Cost 65% 75% 85% For Month Ended October 31 per Unit Production (in units) Variable overhead costs Indirect materials Indirect labor Power $ 0.00 $ 0 $ 0 $ 0 Fixed overhead costs Depreciation-Building Depreciation-Machinery Taxes and insurance Supervisory salaries $ 0 $ 0 $ 0 0 $ Total overhead costs