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Required information [The following information applies to the questions displayed below) Antuan Company set the following standard costs for one unit of its product Direct materials (4.2 Tbs. @ $4.ee per Ib.) Direct labor (1.6 hrs. @ $10.ee per hr.) Overhead (1.6 hrs. @ $18.50 per hr.) Total standard cost $16.00 16.00 29.60 $61.60 The predetermined overhead rate ($18.50 per direct labor hour) is based on an expected volume 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 Repairs and maintenance 30,000 Total variable overhead costs Fixed overhead costs Depreciation-Building 24,000 Depreciation-Machinery 72,000 Taxes and insurance 17,000 Supervision 196,000 Total fixed overhead costs Total overhead costs $ 135,000 309,000 $444,000 Required information [The following information applies to the questions displayed below) Antuan Company set the following standard costs for one unit of its product Direct materials (4.2 Tbs. @ $4.ee per Ib.) Direct labor (1.6 hrs. @ $10.ee per hr.) Overhead (1.6 hrs. @ $18.50 per hr.) Total standard cost $16.00 16.00 29.60 $61.60 The predetermined overhead rate ($18.50 per direct labor hour) is based on an expected volume 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 Repairs and maintenance 30,000 Total variable overhead costs Fixed overhead costs Depreciation-Building 24,000 Depreciation-Machinery 72,000 Taxes and insurance 17,000 Supervision 196,000 Total fixed overhead costs Total overhead costs $ 135,000 309,000 $444,000