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

Direct materials (3.0 Ibs. @ $6.00 per Ib.)$18.00Direct labor (1.8 hrs. @ $11.00 per hr.)19.80Overhead (1.8 hrs. @ $18.50 per hr.)33.30Total standard cost$71.10

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 costsIndirect materials$15,000Indirect labor75,000Power15,000

Repairs and maintenance30,000Total variable overhead costs$135,000Fixed overhead costsDepreciationBuilding25,000DepreciationMachinery72,000Taxes and insurance17,000Supervision250,500Total fixed overhead costs364,500Total 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. @ $6.20 per lb.)$285,200Direct labor (19,000 hrs. @ $11.40 per hr.)216,600Overhead costsIndirect materials$41,300Indirect labor176,150Power17,250Repairs and maintenance34,500DepreciationBuilding25,000DepreciationMachinery97,200Taxes and insurance15,300Supervision250,500657,200Total costs$1,159,000

rev: 04_27_2020_QC_CS-209738

3.direct materials cost variance, including its price and quantity variances.(Indicate the effect of each variance by selectingfor favorable, unfavorable