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 $(1\mathrm{.}8$ hours @ $$10\mathrm{.}00$ per hour$)18\mathrm{.}00$

Overhead $(1\mathrm{.}8$ hours @ $$18\mathrm{.}50$ per hour$)33\mathrm{.}30$

Standard cost per unit $ $63\mathrm{.}30$

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 $25,000$

Depreciation$$Machinery $71,000$

Taxes and insurance $17,000$

Supervisory salaries $251,500$

Total fixed overhead costs $364,500$

Total overhead costs $ $499,500$

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

Direct materials $(45,500$ pounds @ $$4\mathrm{.}20$ per pound$)$ $ $191,100$

Direct labor $(19,000$ hours @ $$10\mathrm{.}20$ per hour$)193,800$

Overhead costs

Indirect materials $ $41,500$

Indirect labor $176,150$

Power $17,250$

Maintenance $34,500$

Depreciation$$Building $25,000$

Depreciation$$Machinery $95,850$

Taxes and insurance $15,300$

Supervisory salaries $251,500657,050$

Total costs $ $1,041,950$

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