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

Direct materials $(6$ pounds @ $$5$ per pound$)$ $ $30$

Direct labor $(2$ hours @ $$17$ per hour$)34$

Overhead $(2$ hours @ $$18\mathrm{.}50$ per hour$)37$

Standard cost per unit $ $101$

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 $ $45,000$

Indirect labor $180,000$

Power $45,000$

Maintenance $90,000$

Total variable overhead costs $360,000$

Fixed overhead costs

Depreciation$$Building $24,000$

Depreciation$$Machinery $80,000$

Taxes and insurance $12,000$

Supervisory salaries $79,000$

Total fixed overhead costs $195,000$

Total overhead costs $ $555,000$

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

Direct materials $(91,000$ pounds @ $$5\mathrm{.}10$ per pound$)$ $ $464,100$

Direct labor $(30,500$ hours @ $$17\mathrm{.}25$ per hour$)526,125$

Overhead costs

Indirect materials $ $44,250$

Indirect labor $177,750$

Power $43,000$

Maintenance $96,000$

Depreciation$$Building $24,000$

Depreciation$$Machinery $75,000$

Taxes and insurance $11,500$

Supervisory salaries $89,000560,500$

Total costs $ $1,550,725$

$4.$ Prepare a detailed overhead variance report that shows the variances for individual items of overhead.

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.