what is the standard quantity in this problem

Antuan Company set the following standard costs per unit for its product. Direct materials (4.0 pounds @ $5.00 per pound) $ 20.00 Direct labor (1.6 hours @ $12.00 per hour) 19.20 Overhead (1.6 hours @ $18.50 per hour) 29.60 Standard cost per unit $ 68.80

The standard overhead rate ($18.50 per direct labor hour) is based on a predicted activity level 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 Maintenance 30,000 Total variable overhead costs 135,000 Fixed overhead costs DepreciationBuilding DepreciationMachinery72,000Taxes and insurance17,000Supervisory salaries196,000Total fixed overhead costs309,000 Total overhead costs$ 444,000

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

Direct materials (61,500 pounds @ $5.10 per pound)		$ 313,650
Direct labor (21,000 hours @ $12.20 per hour)		256,200
Overhead costs
Indirect materials	$ 41,450
Indirect labor	176,550
Power	17,250
Maintenance	34,500
DepreciationBuilding	24,000
DepreciationMachinery	97,200
Taxes and insurance	15,300
Supervisory salaries	196,000	602,250
Total costs		$ 1,172,100