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

Direct materials $(3\mathrm{.}0$ pounds @ $$5\mathrm{.}00$ per pound$)$ $ $15\mathrm{.}00$

Direct labor $(1\mathrm{.}9$ hours @ $$11\mathrm{.}00$ per hour$)20\mathrm{.}90$

Overhead $(1\mathrm{.}9$ hours @ $$18\mathrm{.}50$ per hour$)35\mathrm{.}15$

Standard cost per unit $ $71\mathrm{.}05$

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 $23,000$

Depreciation$$Machinery $70,000$

Taxes and insurance $17,000$

Supervisory salaries $282,250$

Total fixed overhead costs $392,250$

Total overhead costs $ $527,250$

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

Direct materials $(46,000$ pounds @ $$5\mathrm{.}20$ per pound$)$ $ $239,200$

Direct labor $(22,000$ hours @ $$11\mathrm{.}30$ per hour$)248,600$

Overhead costs

Indirect materials $ $41,300$

Indirect labor $176,250$

Power $17,250$

Maintenance $34,500$

Depreciation$$Building $23,000$

Depreciation$$Machinery $94,500$

Taxes and insurance $15,300$

Supervisory salaries $282,250684,350$

Total costs $ $1,172,150$

$4.$ 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.