Problem 23-3A Antuan Company set the following standard costs for one unit of its product. 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% level Overhead Budget (75% Capacity) Variable overhead costs 45,000 Repairs and maintenance . 90,000 . . . Total variable overhead costs $360,000 . . . .. Fixed overhead costs 24,000 80,000 12,000 79,000 Total fixed overhead costs . . . . .. $555,000 The company incurred the following actual costs when it operated at 75% of capacity in October. $464,100 526,125 Direct labor (30,500 hrs. @$17.25 per hr.) Overhead costs Power . .. . 43,000 11,500 89000560.500 Total costs $1,550,725 1. Examine the monthly overhead budget to (a) determine the costs per unit for each variable overhead item and its total per unit costs, and (b) identify the total fixed costs per month