Antuan Company set the following standard costs per unit for its product. The company incurred the following actual costs when it operated at $75\%$ of capacity in October.

Required:

Prepare flexible overhead budgets for October showing amounts of each variable and fixed cost at the $65\%,75\%,$ and $85\%$ capacity

levels. Prepare a detalled overhead varlance report that shows the varlances for Individual items of overhead.

Note: Indlcate the effect of each varlance by selecting favorable, unfavorable, or no varlance. $\backslash$table$[[$ANTUAN COMPANY$],[$Overhead Variance Report$],[$For Month Ended October $31],[$Expected production volume,,,,$],[$Production level achieved,,$],[$Volume Variance,,,,$],[$Flexible Budget,Actual Results,Variances,Favorable or Unfavorable$],[$Variable overhead costs$],[],[],[3],[],[.],[$vec$($l$)],[$Fixed overhead costs$],[$r$],[7],[],[],[,,5,,7],[,,,,],[$Tot$-$ll omorhandion,,,,$]]\backslash$table$[[$Fixed overhead costs,,,$],[,,,],[,,,],[,,,],[,,,],[,,,],[$Total overhead costs,,,$],[$Volume Variance,,,$],[,,,],[$Volume variance,,,$],[$Total overhead variance,,,$]]$

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.