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Antuan Company set the following standard costs for one unit of its product. Direct materials (3.0 lbs. $6.00 per lb 18.00 Direct labor (1.9 hrs. $12.00 per hr.) Overhead (1.9 hrs. $18.50 per hr.) 22.80 35.15 Total standard cost 75.95 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 Indirect labor Power Repairs and maintenance 15,000 75,000 15,000 30,000 Total variable overhead costs $135,000 Fixed overhead costs Depreciation-building Depreciation-machinery Taxes and insurance Supervision 24,000 72,000 7,000 279,250 Total fixed overhead costs 392,250 Total overhead costs $527,250