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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.

Required information
[The following information applies to the questions displayed below.]
Antuan Company set the following standard costs per unit for its product.
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.
Overhead Budget (75% Capacity)
The company incurred the following actual costs when it operated at 75% of capacity in October.
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