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

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,$$30,000],[$Indirect labor,$75,000],[$Power$,30,000],[$Maintenance$,30,000],[$Total variable overhead costs,$165,000],[$Fixed overhead costs,$],[$Depreciation$-$Building,$24,000],[$Depreciation$-$Machinery,$71,000],[$Taxes and insurance,$17,000],[$Supervisory salaries,$250,250],[$Total fixed overhead costs,$362,250],[$Total overhead costs,$$527,250]]$

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

$\backslash$table$[[$Direct materials $(61,000$ pounds @ $$4\mathrm{.}10$ per pound$),$$$250,100,],[$Direct labor $(21,000$ hours @ $$10\mathrm{.}30$ per hour$),216,300,],[$Overhead costs,$$41,300,],[$Indirect materials,$176,900,],[$Indirect labor,$34,500,],[$Power$,34,500,],[$Maintenance$,24,000,],[$Depreciation$-$Building,$95,850,],[$Depreciation$-$Machinery,$15,300,],[$Taxes and insurance,$250,250,672,600],[$Supervisory salaries,,$$1,139,000],[$Total costs,,$]]$

Required:

Prepare flexible overhead budgets for October showing amounts of each variable and fixed cost at the $65\%,75\%,$ and $85\%$ capacity levels.Required information

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

Direct materials $(4\mathrm{.}0$ pounds @ $$4\mathrm{.}00$ per pound$)$ $ $16\mathrm{.}00$

Direct labor $(1\mathrm{.}9$ hours @ $$10\mathrm{.}00$ per hour$)19\mathrm{.}00$

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

Standard cost per unit $ $70\mathrm{.}15$

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 $ $30,000$

Indirect labor $75,000$

Power $30,000$

Maintenance $30,000$

Total variable overhead costs $165,000$

Fixed overhead costs

Depreciation$$Building $24,000$

Depreciation$$Machinery $71,000$

Taxes and insurance $17,000$

Supervisory salaries $250,250$

Total fixed overhead costs $362,250$

Total overhead costs $ $527,250$

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

Direct materials $(61,000$ pounds @ $$4\mathrm{.}10$ per pound$)$ $ $250,100$

Direct labor $(21,000$ hours @ $$10\mathrm{.}30$ per hour$)216,300$

Overhead costs

Indirect materials $ $41,300$

Indirect labor $176,900$

Power $34,500$

Maintenance $34,500$

Depreciation$$Building $24,000$

Depreciation$$Machinery $95,850$

Taxes and insurance $15,300$

Supervisory salaries $250,250672,600$

Total costs $ $1,139,000$

Required:

$1.$ Prepare flexible overhead budgets for October showing amounts of each variable and fixed cost at the $65\%,75\%,$ and $85\%$ capacity levels.