[The following information applies to the questions displayed below.] Antuan Company set the following standard costs per unit for its product. Direct materials (4.0 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 $ 20.00 24.70 35.15 $ 79.85 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 $ 15,000 75,000 Power 15,000 Maintenance 30,000 Total variable overhead costs. 135,000 Fixed overhead costs Depreciation-Building 25,000 Depreciation-Machinery 71,000 Taxes and insurance Supervisory salaries 18,000 278,250 Total fixed overhead costs Total overhead costs 392,250 $527,250 The company incurred the following actual costs when it operated at 75% of capacity in October. Direct materials (60,500 pounds $5.20 per pound). Direct labor (20,000 hours $13.30 per hour) Overhead costs Indirect materials Indirect labor Pover Maintenance Depreciation-Building $314,600 266,000 $ 41,400 176,250 17,250 34,500 25,000