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Antuan Company set the following standard costs per unit for its product. 31.45 Direct materials (4.0 pounds @ $5.00 per pound) Direct labor (1.7 hours @ $12.00 per hour) $ 20.00 Overhead (1.7 hours @ $18.50 per hour) 20.40 Standard cost per unit $ 71.85 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 (754 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 Depreciation-Building 23,000 Depreciation Machinery 71,000 Taxes and insurance 17,000 Supervisory salaries 225,750 Total fixed overhead costs 336, 750 Total overhead costs $ 471,750 1 The company incurred the following actual costs when it operated at 75% of capacity in October Direct materials (61,000 pounds @ $5.20 per pound) $ 317,200 Direct labor (20,000 hours @ $12.40 per hour) I 248,000 Overhead costs Indirect materials $ 41,300 Indirect labor 176, 100 Power 17,250 Maintenance 34,500 Depreciation-Building 23,000 Depreciation-Machinery 95,850 Taxes and insurance 15,300 Supervisory salaries 225,750 629,050 Total costs $ 1,194,250 21 2. Compute the direct materials variance, including its price and quantity variances (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.) Actual Cost Standard Coul