Aequired Information (The foliowing intomation epplies fo the questions disployed beiow.) Antuan Company set the following standord costs per unit for its product. The standard overtiead rate (\$18.50 per direct labor hour) is based on a predicted activity level of 75% of the factory's capocity of 20,000 units per month. Following are the company's budgeted overhead costs per month of the 75% capacity level. The company incurred the following actual costs when it operated at 75% af ranaminy in Octobet. 3. C.mpune une drect labor varinnce, including its rate and efficiency variances. findicate the effect of each varlance by selecting foverable, unfevorable, or no varlance, Round "Rate per hour" answers to two decimal places.) 3. Compute the direct labor variance, including its rate and efficiency variances. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Rate per hour" answers to two decimal places.)