Antuan Company set the following standard costs per unit for its product. Direct materials (3.0 pounds $5.00 per pound) Direct labor (1.9 hours $12.00 per hour) Overhead (1.9 hours $18.50 per hour) Standard cost per unit $ 15.00 22.80 35.15 $72.95 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 (759 Capacity) Variable overhead costs. Indirect materials Indirect labor Power Maintenance Total variable overhead costs Fixed overhead costs Depreciation-Building. Depreciation-Machinery Taxes and insurance Supervisory salaries Total fixed overhead costs Total overhead costs $ 15,000 75,000 15,000 30,000 135,000 24,000 72,000 17,000 279,250 392,250 $ 527,250 The company incurred the following actual costs when it operated at 75% of capacity in October. Direct materials (45,500 pounds $5.20 per pound) Direct labor (21,000 hours $12.20 per hour) Overhead costs Indirect materials Indirect labor Power Maintenance Depreciation-Building Depreciation-Machinery Taxes and insurance, Supervisory salaries Total costs $ 236,600 256,200 $ 41,650 176,150 17,250 34,500 24,000 97,200 15,300 279,250 685,300 $ 1,178,100