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

$[$ Direct materials $(4\mathrm{.}0$ pounds @ $$5\mathrm{.}00$ per pound$),$$$20\mathrm{.}00],[$ Direct labor $(1\mathrm{.}6$ hours @ $$14\mathrm{.}00$ per hour$),22\mathrm{.}40],[$ Overhead $(1\mathrm{.}6$ hours @ $$18\mathrm{.}50$ per hour$),29\mathrm{.}60],[$ Standard cost per unit $,$$$72\mathrm{.}00]$

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.

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

Required:

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

levels.