what is the 85% capacity supervision? I tried 308,000 and 251,500

Antuan Company set the following standard costs for one unit of its product. Direct materials (4.0 Ibs. @ $5.00 per Ib.) Direct labor (1.8 hrs. @ $13.00 per hr.) Overhead (1.8 hrs. @ $18.50 per hr.) Total standard cost $20.00 23.40 33.30 $76.70 The predetermined overhead rate ($18.50 per direct labor hour) is 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 Overhead Budget (75% Capacity Variable overhead costs Indirect materials $ 15,000 Indirect labor 75,000 15,000 Repaints and maintenance 30,000 Total variable overhead costs Power $135.000 Fixed overhead costs Depreciation-Building Depreciation-Machinery Taxes and insurance Supervision Total fixed overhead costs Total overhead costs 25,000 71,080 17,000 251,500 364,500 $499,500 The company incurred the following actual costs when it operated at 75% of capacity in October $ 313,650 385,900 Direct materials (61,588 Ibs. @ $5.10 per 16.) Direct labor (23,000 hrs. @ $13.30 per her) Overhead costs Indirect materials Indirect labor Power Repairs and maintenance Depreciation--Building Depreciation-Machinery Taxes and insurance Supervision Total costs $: 41,550 176,450 17.250 34,500 25,000 95,850 15,300 251,500 657 400 $1,276,950 Swer is complete but not ANTUAN COMPANY Flexible Overhead Budgets For Month Ended October 31 Flexible Budget Variable Total Fixed 65% of Amount per Cost capacity Unit 13,000 Flexible Budget for 75% of 85% of capacity capacity 15.000 17.000 Sales (in units) Variable overhead costs Indirect materials . 13,000 15,000 17,000 s 1.00 of 17 BA Next >