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

Direct materials $(4\mathrm{.}0$ pounds @ $$4\mathrm{.}00$ per pound$)$ $ $16\mathrm{.}00$

Direct labor $(1\mathrm{.}7$ hours @ $$10\mathrm{.}00$ per hour$)17\mathrm{.}00$

Overhead $(1\mathrm{.}7$ hours @ $$18\mathrm{.}50$ per hour$)31\mathrm{.}45$

Standard cost per unit $ $64\mathrm{.}45$

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 $ $30,000$

Indirect labor $75,000$

Power $30,000$

Maintenance $30,000$

Total variable overhead costs $165,000$

Fixed overhead costs

Depreciation$$Building $25,000$

Depreciation$$Machinery $72,000$

Taxes and insurance $17,000$

Supervisory salaries $192,750$

Total fixed overhead costs $306,750$

Total overhead costs $ $471,750$

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

Direct materials $(61,000$ pounds @ $$4\mathrm{.}20$ per pound$)$ $ $256,200$

Direct labor $(21,000$ hours @ $$10\mathrm{.}20$ per hour$)214,200$

Overhead costs

Indirect materials $ $41,150$

Indirect labor $176,250$

Power $34,500$

Maintenance $34,500$

Depreciation$$Building $25,000$

Depreciation$$Machinery $97,200$

Taxes and insurance $15,300$

Supervisory salaries $192,750616,650$

Total costs $ $1,087,050$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.