[The following information applies to the questions displayed below.] Antuan Company set the following standard costs for one unit of its product. Direct materials (3.0 Ibs. $4.00 per Ib.) Direct labor (1.9 hrs. $14.00 per hr.) Overhead (1.9 hrs. $18.50 per hr.) Total standard cost 26.60 35.15 $73.75 The predetermined overhead rate ($18.50 per direct labor hour) is based on an expected volume 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 $ 15,000 75,000 15,000 30,000 Indirect materials Indirect labor Power Repairs and maintenance Total variable overhead costs $135,000 Fixed overhead costs Depreciation-Building Depreciation-Machinery Taxes and insurance Supervision Total fixed overhead costs 24,000 70,000 17,000 281,25% 392,250 $527,250 Total overhead costs The company incurred the following actual costs when it operated at 75% of capacity in October. Direct materials (46,500 Ibs. $4.20 per 1b.) Direct labor (28,000 hrs. $14.30 per hr.) Overhead costs $ 195,300 400,400 Indirect materials Indirect labor Power Repairs and maintenance Depreciation-Building Depreciation-Machinery Taxes and Supervision $ 41,600 176,350 17,250 34,500 24,000 94,500 15,300 281,250 insurance 684,750 $1,280,450 Total costs