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Antuan Company set the following siandard costs for one unit of its product. The predetermined overhead rate (\$18.50 per direct labor hour) is based on an expected volume 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 The company incurred the following actual costs when it operated at 75% of capacity in October. Required: 182. Prepare flexible overhead budgets for October showing the amounts of each variable and fixed cost at the 65%, 75\%, and 85% capacity levels and classify all items ilsted in the fixed budget as varlable or fixed. ANTUAN COMPANY Flexible Overhead Budgets For Month Ended October 31 3. Compute the direct materials cost variance, including its price and quantity variances. (Indicate the effect of each veriance by selecting for favorable, unfavorable, and No variance.) Compute the direct labor cost variance, including its rate and efficiency variances. (Indicate the effect of each variance by slecting for favorable, unfavorable, and No variance. Round "Rate per hour" answers to two decimal places.) 5. Prepare a detailed overhead variance report that shows the variances for individual items of overhead. (Indicate the effect of each variance by selecting for favorable, unfavorable, and No variance.)