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Antuan Company set the following standard costs for one unit of its product of 4 Direct materials (4.0 Ibs. $6.00 per Ib.) Direct labor (1.7 hrs. $12.00 per hr.) Overhead (1.7 hrs. $18.50 per hr.) Total standard cost $24.00 29.40 31.45 $25.55 The predetermined overhead rate (518 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 -Book Print Overhead budget C Capacity) Variable overhead costs Indirect materials $ 30,000 Indirect labor 75,000 Power 30,000 Repairs and maintenance 30.000 Total variable overhead costs Ped overhead cost Depreciation-building 25,000 Deprecatolachinery 71,000 Taxes and insurance 10.000 Supervision 192,250 Total fixed overhead costs Total overhead costs $165,000 06.50 5421,250 The company incurred the following actual costs when it operated at 75% of capacity in October $375, 100 266, 200 Direct materials (60,500 lbs. 56.20 per lb.) Direct lobor (22,000 hrs. $12.10 per hr.) Overhead costs Indirect materials Indirect labor Power Repairs and saintenance Depreciation-Building Depreciation-achinery Taxes and insurance Supervision Total costs 5 41,200 176,750 34,500 34,500 25.000 95,850 16,200 192.250 616,750 51,258,050 5. Prepare a detailed overhead variance report that shows the variances for individual items of overhead (Indicate the effect of each variance by selecting for favorable, unfavorable, and No variance.) ANTUAN COMPANY Overhead Variance Report For Month Ended October 31 Expected production volume Required information Overhead Variance Report For Month Ended October 31 Expected production volume Production level achieved Volume variance Flexible Budget Actual Results Variances Fav. / Unfav. Variable costs Fixed costs