Antuan Company set the following standard costs per unit for its product.

Direct materials (3.0 pounds @ $5.00 per pound)	$ 15.00
Direct labor (1.7 hours @ $13.00 per hour)	22.10
Overhead (1.7 hours @ $18.50 per hour)	31.45
Standard cost per unit	$ 68.55

The standard overhead rate ($18.50 per direct labor hour) is based on a predicted activity level of 75% of the factorys capacity of 20,000 units per month. Following are the companys 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
DepreciationBuilding	24,000
DepreciationMachinery	71,000
Taxes and insurance	18,000
Supervisory salaries	223,750
Total fixed overhead costs	336,750
Total overhead costs	$ 471,750

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

Direct materials (46,500 pounds @ $5.20 per pound)		$ 241,800
Direct labor (21,000 hours @ $13.30 per hour)		279,300
Overhead costs
Indirect materials	$ 42,000
Indirect labor	176,300
Power	17,250
Maintenance	34,500
DepreciationBuilding	24,000
DepreciationMachinery	95,850
Taxes and insurance	16,200
Supervisory salaries	223,750	629,850
Total costs		$ 1,150,950

Required: 1. Prepare flexible overhead budgets for October showing amounts of each variable and fixed cost at the 65%, 75%, and 85% capacity levels.