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

$\begin{array}{cc}\text{D}\text{i}\text{r}\text{e}\text{c}\text{t}\text{m}\text{a}\text{t}\text{e}\text{r}\text{i}\text{a}\text{l}\text{s}(3\mathrm{.}0\text{p}\text{o}\text{u}\text{n}\text{d}\text{s}\text{@}\text{\$}5\mathrm{.}00\text{p}\text{e}\text{r}\text{p}\text{o}\text{u}\text{n}\text{d})& \text{\$}15\mathrm{.}00\\ \text{D}\text{i}\text{r}\text{e}\text{c}\text{t}\text{l}\text{a}\text{b}\text{o}\text{r}(1\mathrm{.}8\text{h}\text{o}\text{u}\text{r}\text{s}\text{@}\text{\$}13\mathrm{.}00\text{p}\text{e}\text{r}\text{h}\text{o}\text{u}\text{r})& 23\mathrm{.}40\\ \text{O}\text{v}\text{e}\text{r}\text{h}\text{e}\text{a}\text{d}(1\mathrm{.}8\text{h}\text{o}\text{u}\text{r}\text{s}\text{@}\text{\$}18\mathrm{.}50\text{p}\text{e}\text{r}\text{h}\text{o}\text{u}\text{r})& 33\mathrm{.}30\\ Standardcost\text{p}\text{e}\text{r}\text{u}\text{n}\text{i}\text{t}& \text{\$}71\mathrm{.}70\end{array}$

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.

$\backslash$table$[[$Overhead Budget $(75\%$ Capacity$)],[$Variable overhead costs,$],[$Indirect materials,$$15,000],[$Indirect labor,$75,000],[$Power$,15,000],[$Maintenance$,30,000],[$Total variable overhead costs,$135,000],[$Fixed overhead costs,$],[$Depreciation$-$Building,$24,000],[$Depreciation$-$Machinery,$72,000],[$Taxes and insurance,$17,000],[$Supervisory salaries,$251,500],[$Total fixed overhead costs,$364,500],[$Total overhead costs,$$499,500]]$

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

$\backslash$table$[[$Direct materials $(46,500$ pounds @ $$5\mathrm{.}10$ per pound$),,$$$237,150],[$Direct labor $(23,000$ hours @ $$13\mathrm{.}20$ per hour$),303,600,],[$Overhead costs,$$41,000,],[$Indirect materials,$176,300,],[$Indirect labor,$17,250,],[$Power$,34,500,],[$Maintenance$,24,000,],[$Depreciation$-$Building,$97,200,],[$Depreciation$-$Machinery,$15,300,],[$Taxes and insurance,$251,500,657,050],[$Supervisory salaries,,$$1,197,800],[$Total costs,,$]]$

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.$)$

$\backslash$table$[[$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$],[,,,,],[$T$,,,,],[,,,,],[,,,,],[,,,,],[",,,,],[$Fixed overhead costs$],[,,,,],[,,,,],[,,,,],[.,,,,],[,,,,],[,,,,],[$Total overhead costs$],[$Volume Variance$],[,,,,],[,,,,],[$Volume variance$],[$Total overhead variance,,,,$]]$