Antuan Company set the following standard costs per unit for its product. Compute the direct materials variance, including its prices and quantity variances.

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 at the 75% capacity level. The company incurred the following actual costs when it operated at 75% of capacity in October. Direct materials (46, ee0 pounds e 55.20 per pound) Direct labor (22, eeb hours e $12.30 per hour) Overhead costs Indirect materials Indirect labor Power Maintenance Depreciation-8uilding Depreciation-Machinery Taxes and insurance Supervisory salaries Total costs $239,200 270,600 5,41,500 176,850 17, 250 34,50 23, eeg 97,209 15,360 252,500 658,180 $1,167,960 2. Compute the direct materials variance, including its price and quantity variances. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)