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

Direct materials $(3\mathrm{.}0$ pounds @ $$4\mathrm{.}00$ per pound$)$ $ $12\mathrm{.}00$

Direct labor $(1\mathrm{.}9$ hours @ $$14\mathrm{.}00$ per hour$)26\mathrm{.}60$

Overhead $(1\mathrm{.}9$ hours @ $$18\mathrm{.}50$ per hour$)35\mathrm{.}15$

Standard cost per unit $ $73\mathrm{.}75$

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.

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

Depreciation$$Building $24,000$

Depreciation$$Machinery $72,000$

Taxes and insurance $17,000$

Supervisory salaries $279,250$

Total fixed overhead costs $392,250$

Total overhead costs $ $527,250$

The company incurred the following actual costs when it operated at $75\%$ of capacity in October.

Direct materials $(46,000$ pounds @ $$4\mathrm{.}10$ per pound$)$ $ $188,600$

Direct labor $(21,000$ hours @ $$14\mathrm{.}20$ per hour$)298,200$

Overhead costs

Indirect materials $ $41,000$

Indirect labor $176,250$

Power $17,250$

Maintenance $34,500$

Depreciation$$Building $24,000$

Depreciation$$Machinery $97,200$

Taxes and insurance $15,300$

Supervisory salaries $279,250684,750$

Total costs $ $1,171,550$ Prepare flexible overhead budgets for October showing amounts of each variable and fixed cost at the $65\%,75\%,$ and $85\%$ capacity levels.