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 @ $5.00 per pound) Direct labor (1.9 hours @ $13.00 per hour) Overhead (1.9 hours @ $18.50 per hour) Standard cost per unit $ 25.00 24.70 35.15 $ 84.85 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. $ 15,000 75,000 15,000 30,000 135,000 25,000 70,000 16,000 281,250 Total fixed overhead costs 392,250 Total overhead costs $527,250 Depreciation-Building Depreciation Machinery Taxes and insurance. Supervisory salaries