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Antuan Company set the following standard costs per unit for its product.

Direct materials $(3\mathrm{.}0$ pounds @ $$4\mathrm{.}00$ per pound$)$ $ $12\mathrm{.}00$

Direct labor $(1\mathrm{.}8$ hours @ $$12\mathrm{.}00$ per hour$)21\mathrm{.}60$

Overhead $(1\mathrm{.}8$ hours @ $$18\mathrm{.}50$ per hour$)33\mathrm{.}30$

Standard cost per unit $ $66\mathrm{.}90$

The standard overhead rate $($$$18\mathrm{.}50$ per direct labor hour$)$ is based on a predicted activity level of $75\%$ of the factory$$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 $(75\%$ 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 costs

Depreciation$$Building $25,000$

Depreciation$$Machinery $71,000$

Taxes and insurance $17,000$

Supervisory salaries $251,500$

Total fixed overhead costs $364,500$

Total overhead costs $ $499,500$

The company incurred the following actual costs when it operated at $75\%$ of capacity in October.

Direct materials $(45,500$ pounds @ $$4\mathrm{.}10$ per pound$)$ $ $186,550$

Direct labor $(21,000$ hours @ $$12\mathrm{.}10$ per hour$)254,100$

Overhead costs

Indirect materials $ $41,800$

Indirect labor $176,000$

Power $17,250$

Maintenance $34,500$

Depreciation$$Building $25,000$

Depreciation$$Machinery $95,850$

Taxes and insurance $15,300$

Supervisory salaries $251,500657,200$

Total costs $ $1,097,850$

$4.$ Prepare a detailed overhead variance report that shows the variances for individual items of overhead.

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.$\backslash$table$[[,$Flexible Budget,Actual Results,Variances,Favorable or Unfavorable$],[$Variable overhead costs,,,,$],[$Indirect materials,$ $15,000,$$ $41,800,$$ $26,800,$Unfavorable$],[$Indirect labor,$75,000,176,000,101,000,$Unfavorable$],[$Power$,15,000,17,250,2,250,$Unfavorable$],[$Maintenance$,30,000,34,500,4,500,$Unfavorable$],[(,,,,?],[$Total variable overhead costs,$135,000,269,550,134,550,$Unfavorable$],[$Fixed overhead costs,,,,$],[$Depreciation$-$Building,$25,000,25,000,0,$No variance$],[$Depreciation$-$Machinery,$71,000,95,850,24,850,$Unfavorable$],[$Taxes and insurance,$17,000,15,300,(1,700),$Favorable$],[$Supervisory salaries,$251,500,251,500,0,$No variance$],[,,,,?],[$Total fixed overhead costs,$364,500,387,650,$$ $23,150,$Unfavorable$],[$Total overhead costs,,,,$],[$Volume Variance,,,,$],[$Budgeted $($flexible$)$ overhead,,,,$],[$Standard overhead applied,,,,$],[$Volume variance,,,$ $0,],[$Total overhead variance,,,,$]]$