Kwikeze Company set the following standard costs for one unit of its product. Direct materials ((3.0 Ibs. @ $5.0 per Ib.) $ 15.00 Direct labor (1.7 hrs. @ $11.0 per hr.) 18.70 Overhead (1.7 hrs. @ $18.50 per hr.) 31.45 Total standard cost $ 65.15 The predetermined overhead rate ($18.50 per direct labor hour) is based on an expected volume of 75% of the factorys capacity of 20,000 units per month. Following are the companys budgeted overhead costs per month at the 75% 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 $ 135,000 Fixed overhead costs Depreciationbuilding 23,000 Depreciationmachinery 74,000 Taxes and insurance 20,000 Supervision 219,750 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 Ibs. @ $5.10 per lb.) $ 237,150 Direct labor (32,000 hrs. @ $11.20 per hr.) 358,400 Overhead costs Indirect materials $ 45,250 Indirect labor 176,000 Power 17,250 Repairs and maintenance 34,500 Depreciationbuilding 23,000 Depreciationmachinery 99,900 Taxes and insurance 18,000 Supervision 219,750 633,650 Total costs $ 1,229,200 16. Required: 1(a) Examine the monthly overhead budget to determine the costs per unit for each variable overhead item and its total per unit costs. (Round your answers to 2 decimal places. Omit the "$" sign in your response.) Variable or Fixed Classification Amount Variable costs (per unit)* Indirect materials $ Indirect labor Power Repairs and maintenance Total variable costs $ 1(b) Examine the monthly overhead budget to identify the total fixed costs per month. (Omit the "$" sign in your response.)