Antuan Company set the following standard costs per unit for its product. The standard overhead rate ( $18.50 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. The company incurred the following actual costs when it operated at 75% of capacity in October. \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ For Month Ended October 31} \\ \hline \multicolumn{3}{|l|}{ Expected production volume } & & \\ \hline \multicolumn{3}{|l|}{ Production level achieved } & & \\ \hline \multirow[t]{2}{*}{ Volume Variance } & & & & \\ \hline & Flexible Budget & Actual Results & Variances & Favorable/Unfavorable \\ \hline \multicolumn{5}{|l|}{ Variable overhead costs } \\ \hline \\ \hline & & & & \\ \hline \\ \hline \\ \hline \multirow{3}{*}{\multicolumn{5}{|c|}{ Flyed puerhead costs }} \\ \hline & & & & \\ \hline & \multicolumn{4}{|c|}{ Fixed overhead costs } \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline & & & & \\ \hline \multicolumn{5}{|l|}{ Total overhead costs } \\ \hline \multicolumn{5}{|l|}{ Volume Variance } \\ \hline \\ \hline \multirow{2}{*}{\multicolumn{5}{|c|}{ Volume variance }} \\ \hline & & & & \\ \hline Total overhead variance & & & & \\ \hline \end{tabular}