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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 of 75% of the factory's capacity of 20,000 units per month. Following are the company's budgeted overhead costs per month the 75% capacity level. The company incurred the following actual costs when it operated at 75% of capacity in October. Compute the direct labor variance, including its rate and etficiency variances ste: Indicate the effect of each variance by selecting favorable, untavorable, or no variance. Round "Rate per hour" answers to o decimal places. 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 of 75% of the factory's capacity of 20,000 units per month. Following are the company's budgeted overhead costs per month the 75% capacity level. The company incurred the following actual costs when it operated at 75% of capacity in October. Compute the direct labor variance, including its rate and etficiency variances ste: Indicate the effect of each variance by selecting favorable, untavorable, or no variance. Round "Rate per hour" answers to o decimal places