• DepreciationBuilding
• DepreciationMachinery
• Direct labor
• Direct materials
• Indirect labor
• Indirect materials
• Maintenance
• Power
• Supervisory salaries
• Taxes and insurance
• Budgeted (flexible) overhead
• Standard overhead applied

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 detailed overhead variance report that shows the variances for individual items of overhead. Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Total overhead variance