The following information applies to the questions displayed below. Antuan Company set the following standard costs for one unit of its product. Direct materials (5,0 lbs. a $5.00 per lb.) 25.00 26.60 Direct labor (.9 hrs. a $14.oo per hr.) 35.15 Overhead (1.9 hrs, $18.50 per hr.) 86.75 Total standard cost The predetermined overhead rate ($18.50 direct labor houro is based on an e per the factory's capacity of 20,000 units per month. Following are the company's bu month at the 75% capacity level