The tollowing information applies to the questions displayed below Antuan Company set the following standard costs for one unit of its product Direct materials (s.e ibs. $5.00 per tb.) Direct labor (1.7 hrs. $11.e0 per hr.) 18.70 Overhead (1.7 hrs. $18.58 per hr.) 31-45 Total standard cost $25.e9 $75.15 The predetermined overhead 'ate (Sta 50 per drect labor hour, 's 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 Elli overhead Budget (75% Capacity)11111 Variable overhead costs Indirect materials Indirect labor 3 30,699 75,800 e,900 Repairs and maintenance Tetal variable overhead costs $165,000 Fixed overhead costs Depreciation-Building Depreciation-Machinery Taxes and insurance Supervision Total fixed overhead costs 24,000 2,8e0 17,00 386,758 $471,75e Total overhead costs The company incurred the folowing actual costs when it operated at 75% of capacity in October Direct materials (76,089 Ibs.$5.2 per 1b.) Direct labor (28,eee hrs.$11.18 per % 395,200 222,800 Indirect naterials Indirect labor Repairs and maintenance Depreciation-Building Depreciation-Machinery Taxes and insurance Supervision 41,300 176,300 34,5ee 14,500 24,000 97,200 15,300 193 7 636 850 1,234,050 Total costs 2. hepa" newitte omtead budgets toe October showing the an uts o, eachvarat" and capacity levels and classity all ems listed in the fxed budget as vaniable or fixed cosatthe 6s. ns.esv