https://ezto.mheducation.com/ext/map/index.html?_con=con&external_browser=0&launchUrl=https%25... A 16 23 Homework i actual 1/1 V X Help Save Required information The following information applies to the questions displayed below.] Antuan Company set the following standard costs per unit for its product. Direct materials (3.0 pounds @ $4.00 per pound) $ 12.00 Direct labor (1.8 hours @ $13.00 per hour) 23 . 40 Overhead (1.8 hours @ $18.50 per hour) 33. 30 Standard cost per unit $ 68. 70 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. Overhead Budget (75% Capacity) Variable overhead costs Indirect materials $ 15,000 Indirect labor 75, 000 Power 15 ,900 Maintenance 30,006 Total variable overhead costs 135, 090 Fixed overhead costs Depreciation-Building 24, 060 Depreciation-Machinery 70,000 Taxes and insurance 17 ,000 Supervisory salaries 253, 500 Total fixed overhead costs 364, 500 Total overhead costs $ 499, 500 The company incurred the following actual costs when it operated at 75% of capacity in October. hp 16 . 8 19 10 * 10 144 # $ % & * 5