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

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.

The company incurred the following actual costs when it operated at $75\%$ of capacity in October. 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 $ $1,069,0001-$Prepare flexible overhead budgets for October showing amounts of each variable and fixed cost at the $65\%,75\%,$ and $85\%$ capacity levels. $2-$Compute the direct materials variance, including its price and quantity variances. $3-$Compute the direct labor variance, including its rate and efficiency variances. $4-$Prepare a detailed overhead variance report that shows the variances for individual items of overhead.