Problem 23-3a antuan company set the following standard costs for one unit of its product. antuan company's standard costs are provided. 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% level. antuan company's overhead budget at 75 percent capacity is provided. the company incurred the following actual costs when it operated at 75% of capacity in october. antuan company's actual costs are provided. required [one student completes part 1; the remaining students each complete one capacity scenario in part 2] examine the monthly overhead budget to (a) determine the costs per unit for each variable overhead item and its total per unit costs, and (b) identify the total fixed costs per month. prepare flexible overhead budgets (as in exhibit 23.12) for october showing the amounts of each variable and fixed cost at the 55%, 65%, and 85% capacity levels. [one capacity scenario per student.]