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. The company incurred the following actual costs when it operated at 75% of capacity in October. Directmaterials(46,500pounds@$6.10perpound)Directlabor(22,000hours@$14.30perhour)OverheadcostsIndirectmaterialsIndirectlaborPowerMaintenanceDepreciation-BuildingDepreciation-MachineryTaxesandinsuranceSupervisorysalariesTotalcosts$41,100176,50017,25034,50024,00095,85015,300252,500$283,650314,600657,000$1,255,250$ 4. Prepare a detailed overhead variance report that shows the variances for individual items of overhead. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)