Antuan Company set the following standard costs per unit for its product. Direct materials (4.0 pounds $5.00 per pound) Direct labor (1.8 hours @ $14.00 per hour) Overhead (1.8 hours $18.50 per hour) Standard cost per unit $ 20.00 25.20 33.30 $ 78.50 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 75,000 15,000 30,000 Total variable overhead costs 135,000 Fixed overhead costs 24,000 71,000 18,000 251,500 364,500 Depreciation-Building Depreciation-Machinery Taxes and insurance Supervisory salaries Total fixed overhead costs Total overhead costs $ 499,500 The company incurred the following actual costs when it operated at 75% of capacity in October. Direct materials (61,500 pounds $5.10 per pound) Direct labor (20,000 hours @ $14.30 per hour) Overhead costs Indirect materials Indirect labor $ 41,750 176,350 $ 313,650 286,000