[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. @ $5.00 per Ib.)	$	15.00
Direct labor (1.8 hrs. @ $10.00 per hr.)		18.00
Overhead (1.8 hrs. @ $18.50 per hr.)		33.30
Total standard cost	$	66.30

The predetermined overhead rate ($18.50 per direct labor hour) is based on an expected volume of 75% of the factorys capacity of 20,000 units per month. Following are the companys 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
Repairs and maintenance		30,000
Total variable overhead costs				$	135,000
Fixed overhead costs
DepreciationBuilding		24,000
DepreciationMachinery		71,000
Taxes and insurance		17,000
Supervision		252,500
Total fixed overhead costs					364,500
Total overhead costs				$	499,500

The company incurred the following actual costs when it operated at 75% of capacity in October.

Direct materials (45,500 Ibs. @ $5.20 per lb.)				$	236,600
Direct labor (20,000 hrs. @ $10.40 per hr.)					208,000
Overhead costs
Indirect materials	$	41,600
Indirect labor		176,800
Power		17,250
Repairs and maintenance		34,500
DepreciationBuilding		24,000
DepreciationMachinery		95,850
Taxes and insurance		15,300
Supervision		252,500			657,800
Total costs				$	1,102,400

ANTUAN COMPANY Flexible Overhead Budgets For Month Ended October 31 Flexible Budget Flexible Budget for 75% of capacity 65% of capacity Variable AmountTotal Fixed 85% of capacity Cost per Unit Sales (in units) Variable overhead costs Fixed overhead costs Total overhead costs