Antuan Company set the following standard costs per unit for its product. Direct materials (4.0 pounds e $5.00 per pound) $ 20.00 Direct labor (1.6 hours a $11.00 per hour) 17.60 Overhead (1.6 hours 0 $18.50 per hour) 29.60 Standard cost per unit $ 67.20 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 $ 15,000 Indirect labor 75,000 Power 15,000 Maintenance 30,000 Total variable overhead costs 135,000 Fixed overhead costs DepreciationBuilding 25,000 DepreciationMachinery 70,000 Taxes and insurance 16,000 Supervisory salaries 198,000 Total fixed overhead costs 309,000 Total overhead costs $ 444,000 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 (61,000 pounds 0 $5.10 per pound) $ 311,100 Direct labor (20,000 hours 8 $11.30 per hour) 226,000 Overhead costs Indirect materials 5 41,250 Indirect labor 176,850 Power 17,250 Maintenance 34,500 DepreciationBuilding 25,000 DepreciationMachinery 94,500 Taxes and insurance 14,400 Supervisory salaries 198,000 601,750 Total costs $ 1,138,850 4. Prepare a detailed overhead variance report that shows the variances for individual items of overhead. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.) Expected production volume Variable overhead costs __ Fixed overhead costs __ Total overhead costs _--