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Antuan Company set the following standard costs per unit for its product.
\begin{tabular}{|c|c|}
\hline Direct naterials (4.0 pounds e \( \$ 4 \). . 3 per pound) & 516.09 \\
\hline Direct labor ( 2.8 hours e \( \$ 12.00 \) per hour) & 24.80 \\
\hline Overhead (2.e hours e \( \$ 18.50 \) per hour) & 37.00 \\
\hline Standard cost per unit & \$ 77.00 \\
\hline
\end{tabular}
The standard overhead rate ( \( \$ 18.50 \) per direct labor hour) is based on a predicted activity level 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.
The company incurred the following actual costs when it operated at \( 75 \% \) of capacity in October.
Direct materials ( 61,500 pounds \& \( \$ 4.10 \) per pound)
\( \$ 252,150 \)
Direct labor ( 2 e , eee hours e \( \$ 12.2 \mathrm{e} \) per hour)
244,0ee
overhead costs
Indirect materials
\begin{tabular}{rr}
\( \$ 41,850 \) & \\
176,250 & \\
17,250 & \\
34,500 & \\
23,600 & \\
95,850 & \\
16,200 & \\
308,600 & 712,900 \\
\hline & \( \$ 1,209,050 \) \\
\hline
\end{tabular}
Required:
1. Prepare flexible overhead budgets for October showing amounts of each variable and fixed cost at the \( 65 \% .75 \% \). and \( 85 \% \) capacity levels.
