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

The standard overhead rate $($ $$18\mathrm{.}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.

The company incurred the following actual costs when it operated at $75\%$ of capacity in October.$[$The following information applies to the questions displayed below.$]$

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

Direct materials $(3\mathrm{.}0$ pounds @$$5\mathrm{.}00$ per pound$)$

Direct labor $(1\mathrm{.}9$ hours @ $$13\mathrm{.}00$ per hour$)$

Overhead $(1\mathrm{.}9$ hours @ $$18\mathrm{.}50$ per hour$)$

Standard cost per unit

The standard overhead rate $($ $$18\mathrm{.}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.

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

Required:

Prepare flexible overhead budgets for October showing amounts of each variable and fixed cost at the $65\%,75\%,$ and $85\%$ capacity

levels.