[The following information applies to the questions displayed below.] Antuan Company set the following standard costs per unit for its product. 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. The company incurred the following actual costs when it operated at 75% of capacity in October. \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ ANTUAN COMPANY } \\ \hline \multicolumn{6}{|c|}{ Flexible Overhead Budgets } \\ \hline \multirow{2}{*}{\begin{tabular}{l} For Month Ended October \\ 31 \end{tabular}} & \multirow{2}{*}{\begin{tabular}{c} Variable \\ Amount per \\ Unit \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} Total Fixed \\ Cost \end{tabular}} & \multicolumn{3}{|c|}{ Flexible Budget at Capacity Level of } \\ \hline & & & 65% & 75% & 85% \\ \hline \multicolumn{6}{|l|}{ Production (in units) } \\ \hline \multicolumn{6}{|l|}{ Variable overhead costs } \\ \hline Indirect materials & 1.00 & & $13,000 & $15,000 & $17,000 \\ \hline Indirect labor & 5.00 & & 65,000 & 75,000 & 85,000 \\ \hline Power & 1.00 & & 13,000 & 15,000 & 17,000 \\ \hline Maintenance & 2.00 & & 26,000 & 30,000 & 34,000 \\ \hline Total variable overhead & 9.00 & & $117,000 & $135,000 & $153,000 \\ \hline \multicolumn{6}{|l|}{ Fixed overhead costs } \\ \hline Depreciation-Building & & 23,000 & $23,000 & $23,000 & $23,000 \\ \hline Depreciation-Machinery & & 70,000 & 70,000 & 70,000 & 70,000 \\ \hline Taxes and insurance & & 18,000 & 18,000 & 18,000 & 18,000 \\ \hline Supervisory salaries & & 225,750 & 225,750 & 225,750 & 225,750 \\ \hline Total fixed overhead & & $336,750 & $336,750 & $336,750 & $336,750 \\ \hline Total overhead costs & & & & & \\ \hline \end{tabular}