Antuan Company set the following standard costs per unit for its product. Direct materials (4.0 pounds @ $5.00 per pound) $ 20.00 Direct labor (1.6 hours @ $12.00 per hour) 19.20 Overhead (1.6 hours @ $18.50 per hour) 29.60 Standard cost per unit $ 68.80 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