[The following informotion opplies to the questions disployed below.] Antusen Compony set the following standerd costs per unit for its product. The standard overhead rate ( $18.50 per direct labor hour) is bosed on a predicted activity level of 75% of the factory's capocity of 20,000 units per month. Following ore the compeny's budgeted overheod costs per month at the 75% copscity level. The company incurred the following actual costs when it operated ot 75% of copocity in October. 4. Prepore a detailed overheod variance report that shows the variances for individual items of overheod. (Indlcate the effect of each