Antuan Company set the following standard costs for one unit of its product

Antuan Company set the following standard costs for one unit of its product. 
Direct materials (3.0 Ibs. @ $4.00 per Ib.) $12.00 Direct labor (1.8 hrs. @ $12.00 per hr.) 21.60 Overhead (1.8 hrs. @ $18.50 per hr.) 33.30 Total standard cost $66.90 

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 
Indirect materials $ 15,000 Indirect labor 75,000 Power 15,000 Repairs and maintenance 30,000 Total variable overhead costs $135,000 Fixed overhead costs Depreciation—Building 24,000 Depreciation—Machinery 71,000 Taxes and insurance 18,000 Supervision 251,500 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. 
Direct materials (46,000 Ibs. @ $4.10 per lb.) Direct labor (19,000 hrs. @ $12.10 per hr.) Overhead costs Indirect materials $ 41,500 $ 188,600 229,900 Indirect labor 176,750 Power 17,250 Repairs and maintenance 34,500 Depreciation—Building 24,000 Depreciation—Machinery 95,850 Taxes and insurance 16,200 Supervision 251,500 657,550 Total costs $1,076,050 
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.) 

ANTUAN COMPANY 
Overhead Variance Report Month Ended October 31