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

Direct materials $(4\mathrm{.}0$ pounds @ $$4\mathrm{.}00$ per pound$)$ $ $16\mathrm{.}00$

Direct labor $(1\mathrm{.}7$ hours @ $$13\mathrm{.}00$ per hour$)22\mathrm{.}10$

Overhead $(1\mathrm{.}7$ hours @ $$18\mathrm{.}50$ per hour$)31\mathrm{.}45$

Standard cost per unit $ $69\mathrm{.}55$

The standard overhead rate $($$$18\mathrm{.}50$ per direct labor hour$)$ is based on a predicted activity level of $75\%$ of the factory$$s capacity of $20,000$ units per month. Following are the company$$s budgeted overhead costs per month at the $75\%$ capacity level.

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

Depreciation$$Building $23,000$

Depreciation$$Machinery $71,000$

Taxes and insurance $18,000$

Supervisory salaries $224,750$

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 $(61,500$ pounds @ $$4\mathrm{.}10$ per pound$)$ $ $252,150$

Direct labor $(20,000$ hours @ $$13\mathrm{.}30$ per hour$)266,000$

Overhead costs

Indirect materials $ $41,750$

Indirect labor $176,950$

Power $17,250$

Maintenance $34,500$

Depreciation$$Building $23,000$

Depreciation$$Machinery $95,850$

Taxes and insurance $16,200$

Supervisory salaries $224,750630,250$

Total costs $ $1,148,400$

Required:

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