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 @ $$11\mathrm{.}00$ per hour$)18\mathrm{.}70$

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

Standard cost per unit $ $66\mathrm{.}15$

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 $23,000$

Depreciation$$Machinery $72,000$

Taxes and insurance $18,000$

Supervisory salaries $193,750$

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 $(60,500$ pounds @ $$4\mathrm{.}10$ per pound$)$ $ $248,050$

Direct labor $(19,000$ hours @ $$11\mathrm{.}20$ per hour$)212,800$

Overhead costs

Indirect materials $ $41,500$

Indirect labor $176,300$

Power $34,500$

Maintenance $34,500$

Depreciation$$Building $23,000$

Depreciation$$Machinery $97,200$

Taxes and insurance $16,200$

Supervisory salaries $193,750616,950$

Total costs $ $1,077,800$

$4.$ 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.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.

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