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 (3.0 pounds @ $5.00 per pound) Direct labor (1.6 hours @ $12.00 per hour) Overhead (1.6 hours @ $18.50 per hour) Standard cost per unit $ 15.00 19.20 29.60 $ 63.80 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 $ 15,000 Indirect labor 75,000 Power 15,000 Maintenance 30,000 Total variable overhead costs 135,000 Fixed overhead costs 23,000 70,000 16,000 Supervisory salaries 200,000 Depreciation-Building Depreciation-Machinery Taxes and insurance Total fixed overhead costs Total overhead costs 309,000 $ 444,000 The company Incurred the following actual costs when it operated at 75% of capacity in October. Direct materials (46,000 pounds @ $5.10 per pound) Direct labor (19,000 hours @ $12.20 per hour) Overhead costs Indirect materials Indirect labor Power Maintenance Depreciation-Building Depreciation-Machinery Taxes and insurance Supervisory salaries. Total costs $ 42,000 176,300 17,250 34,500 23,000 94,500 14,400 200,000 $ 234,600 231,800 601,950 $ 1,068,350