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Antuan Compary set the following standard costs per unit for its product. 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. Antuan Company set the following standard costs per unit for its product. The standard overhead rate ( $18.50 per direct labor hour) is based on a predicted activity level capacity of 20,000 units per month. Following are the company's budgeted overhead costs per level. The company incurred the following actual costs when it operated at 75% of capacity in Octobe 4. Prepare a detailed overhead variance report that shows the variances for individual items of overhead. (Indicate the effect of each unriance hu calectinn faunenhle unfaunahle or nn uarimnre 1