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[The following information applies to the questions displayed below.] Antuan Company set the following standard costs per unit for its product.

Direct materials (4.0 pounds @ $5.00 per pound)	$ 20.00
Direct labor (1.7 hours @ $13.00 per hour)	22.10
Overhead (1.7 hours @ $18.50 per hour)	31.45
Standard cost per unit	$ 73.55

The standard overhead rate ($18.50 per direct labor hour) is based on a predicted activity level of 75% of the factorys capacity of 20,000 units per month. Following are the companys 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
DepreciationBuilding	24,000
DepreciationMachinery	71,000
Taxes and insurance	16,000
Supervisory salaries	225,750
Total fixed overhead costs	336,750
Total overhead costs	$ 471,750

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

Direct materials (61,500 pounds @ $5.20 per pound)		$ 319,800
Direct labor (19,000 hours @ $13.20 per hour)		250,800
Overhead costs
Indirect materials	$ 41,450
Indirect labor	176,850
Power	17,250
Maintenance	34,500
DepreciationBuilding	24,000
DepreciationMachinery	95,850
Taxes and insurance	14,400
Supervisory salaries	225,750	630,050
Total costs		$ 1,200,650

4. Prepare a detailed overhead variance report that shows the variances for individual items of overhead. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)

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! Required information (The following information applies to the questions displayed below.] Antuan Company set the following standard costs per unit for its product. Direct materials (4.0 pounds @ $5.00 per pound) Direct labor (1.7 hours @ $13.00 per hour) Overhead (1.7 hours @ $18.50 per hour) Standard cost per unit $ 20.00 22.10 31.45 $ 73.55 The standard overhead rate ($18.50 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. $ 15,000 75,000 15,000 30,000 135,000 Overhead Budget (75% Capacity) Variable overhead costs Indirect materials Indirect labor Power Maintenance Total variable overhead costs Fixed overhead costs Depreciation-Building Depreciation-Machinery Taxes and insurance Supervisory salaries Total fixed overhead costs Total overhead costs 24,000 71,000 16,000 225,750 336,750 $ 471,750 The company incurred the following actual costs when it operated at 75% of capacity in October. $ 319,800 250,800 Direct materials (61,500 pounds @ $5.20 per pound) Direct labor (19,000 hours @ $13.20 per hour) Overhead costs Indirect materials Indirect labor Power Maintenance Depreciation-Building Depreciation-Machinery Taxes and insurance Supervisory salaries Total costs $ 41,450 176,850 17,250 34,500 24,000 95,850 14,400 225,750 630,050 $ 1,200,650 4. Prepare a detailed overhead variance report that shows the variances for individual items of overhead. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.) ANTUAN COMPANY Overhead Variance Report For Month Ended October 31 Expected production volume Production level achieved Volume Variance Flexible Budget Actual Results Variances Favorable/Unfavorable $ Variable overhead costs Indirect materials Indirect labor Power Maintenance 15,000 $ 75,000 15,000 30.000 41,450 $ 176,850 17,250 34,500 26,450 Unfavorable 101,850 Unfavorable 2,250 Unfavorable 4,500 Unfavorable 135.000 270,050 135,000 Unfavorable Total variable overhead costs Fixed overhead costs Depreciation-Building Depreciation Machinery Taxes and insurance Supervisory salaries 24.000 71,000 16.000 225,750 24,000 95,850 14.400 ol No variance 24,850 Unfavorable 1,600 Favorable 0 No variance 225,750 Total fixed overhead costs 23,250 Unfavorable 336,750 471,750 $ 360,000 $ 630,050 $ Total overhead costs $ 158,300 Unfavorable Volume Variance $ $ 01 Volume variance Total overhead variance