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Required information [The following information applies to the questions displayed below.) 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 (2.0 hours $12.00 per hour) 24.00 Overhead (2.0 hours $18.50 per hour) 37.00 Standard cost per unit $ 81.00 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. Overhead Budget (758 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 coats Depreciation-Building 24,000 Depreciation Machinery 70,000 Taxes and insurance 16,000 Supervisory salaries 310,000 Total fixed overhead costs 420,000 Total overhead costs $ 555,000 The company incurred the following actual costs when it operated at 75% of capacity in October. Direct materials (61,000 pounds & $5.20 per pound) $ 317,200 Direct labor (22,000 hours # $12.30 per hour) 270,600 overhead costs Indirect materials $ 41,700 Indirect labor 176,600 Power 17,250 Maintenance 34,500 Depreciation-Building 24,000 Depreciation Machinery 94,500 Taxes and insurance 14,400 Supervisory salaries 310,000 712,950 Total costs $ 1,300,750 Required: 1. Prepare flexible overhead budgets for October showing amounts of each variable and fixed cost at the 65%, 75%, and 85% capacity levels. ANTUAN COMPANY Flexible Overhead Budgets Variable Amount Total Fixed Flexible Budget at Capacity Level of per Unit Cost 65% 75% 85% For Month Ended October 31 Production in units) Variable overhead costs $ 0.00 s 0$ os 0 Fixed overhead costs $ 0 0 $ 0 $ 0 Total overhead costs