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. 4. Prepare a detalled overhead varlance report that shows the:varlances for individuat items of overhead. (Indlcate the effect of each varlance by selecting favorable, unfavorable, or no vorlance.)