Antuan Company set the following standard costs per unit for its product. Direct materials (3.0 pounds $6.00 per pound) Direct labor (1.7 hours $11.00 per hour) Overhead (1.7 hours $18.50 per hour) Standard cost per unit $ 18.00 18.70 31.45 $ 68.15 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 Indirect labor Power Maintenance $ 15,000 90,000 15,000 30,000 Total variable overhead costs 150,000 Fixed overhead costs Depreciation-Building Depreciation-Machinery 25,000 72,000 Taxes and insurance 16,000 208,750 321,750 $ 471,750 Supervisory salaries Total fixed overhead costs Total overhead costs. The company incurred the following actual costs when it operated at 75% of capacity in October. Direct materials (46,000 pounds $6.10 per pound) Direct labor (23,000 hours $11.30 per hour) Overhead costs Indirect materials Indirect labor Power $ 280,600 259,900 $ 41,400 176,550 17,250 14-600