Required information [The following information applies to the questions displayed below.) Antuan Company set the following standard costs per unit for its product. Direct materials (5.0 pounds e $4.00 per pound) Direct labor (1.7 hours @ $13.00 per hour) Overhead (1.7 hours $18.50 per hour) Standard cost per unit $ 20.00 22.10 31.45 $73.55 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) Variable overhead costs Indirect materials Indirect labor Power Maintenance Total variable overhead costs Fixed overhead costs Depreciation-Building Depreciation-Machinery Taxes and insurance Supervisory salaries Total fixed overhead costs $ 15,000 75,000 15,000 30,000 135,000 25,000 70,000 17,000 224,750 336,750 $ 471,750 Total overhead costs. The company incurred the following actual costs when it operated at 75% of capacity in October Direct materials (75,500 pounds $4.20 per pound) Direct labor (22,000 hours $13.20 per hour) $317,100 290,400 < Prev 2 3 4 5 of 6 Next >