Antuan Company set the following standard costs per unit for its product. Prepare a detailed overhead variance report that shows the variances for individual items of overhead.

Antuan Company set the following standard costs per unit for its product. 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. The company incurred the following actual costs when it operated at 75% of capacity in October. Direct materials (46, ee0 pounds e 55.20 per pound) Direct labor (22, eeb hours e $12.30 per hour) Overhead costs Indirect materials Indirect labor Power Maintenance Depreciation-8uilding Depreciation-Machinery Taxes and insurance Supervisory salaries Total costs $239,200 270,600 5,41,500 176,850 17, 250 34,50 23, eeg 97,209 15,360 252,500 658,180 $1,167,960 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.)