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

Direct materials $(3\mathrm{.}0$ pounds @ $$4\mathrm{.}00$ per pound$)$ $ $12\mathrm{.}00$

Direct labor $(1\mathrm{.}8$ hours @ $$11\mathrm{.}00$ per hour$)19\mathrm{.}80$

Overhead $(1\mathrm{.}8$ hours @ $$18\mathrm{.}50$ per hour$)33\mathrm{.}30$

Standard cost per unit $ $65\mathrm{.}10$

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.

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 $23,000$

Depreciation$$Machinery $72,000$

Taxes and insurance $16,000$

Supervisory salaries $253,500$

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 $(45,500$ pounds @ $$4\mathrm{.}10$ per pound$)$ $ $186,550$

Direct labor $(20,000$ hours @ $$11\mathrm{.}20$ per hour$)224,000$

Overhead costs

Indirect materials $ $41,950$

Indirect labor $176,650$

Power $17,250$

Maintenance $34,500$

Depreciation$$Building $23,000$

Depreciation$$Machinery $97,200$

Taxes and insurance $14,400$

Supervisory salaries $253,500658,450$

Total costs $ $1,069,000$

Required:

$1.$ Prepare flexible overhead budgets for October showing amounts of each variable and fixed cost at the $65\%,75\%,$ and $85\%$ capacity levels.$\backslash$table$[[$ANTUAN COMPANY$],[$Flexible Overhead Budgets$],[$For Month Ended October $31,\backslash$table$[[$Variable Amount$],[$per Unit$]],\backslash$table$[[$Total Fixed$],[$Cost$]],$Flexible Budget at Capacity Level of$],[65\%,75\%,85\%],[$Production $($in units$)],[$Variable overhead costs$],[,,,,,],[,,,,,],[,,,,,],[,,,,,],[,,,,,],[,,,,,],[$Fixed overhead costs$],[,,,,,],[,,,,,],[,,,,,],[,,,,,],[,,,,,],[,,,,,],[$Total overhead costs,,,,,$]]$