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

Direct materials $(3\mathrm{.}0$ pounds @ $$5\mathrm{.}00$ per pound$)$ $$15\mathrm{.}00$

Direct labor $(1\mathrm{.}8$ hours @ $$13\mathrm{.}00$ per hour$)23\mathrm{.}40$

Overhead $(1\mathrm{.}8$ hours a $$18\mathrm{.}50$ per hour$)33\mathrm{.}30$

Standard cost per unit

$$71\mathrm{.}70$

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,$24,000],[$Depreciation$-$Building,$71,000],[$Depreciation$-$Machinery,$17,000],[$Taxes and insurance,$252,500],[$Supervisory salaries,$364,500],[$Total fixed overhead costs,$],[$Total overhead costs,$]]$

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

$\backslash$table$[[$Direct materials pounds @ $$5\mathrm{.}10$ per pound$),,$$$232,050$