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

Direct materials (5.0 pounds @ $5.00 per pound)	$ 25.00
Direct labor (1.8 hours @ $12.00 per hour)	21.60
Overhead (1.8 hours @ $18.50 per hour)	33.30
Standard cost per unit	$ 79.90

The standard overhead rate ($18.50 per direct labor hour) is based on a predicted activity level of 75% of the factorys capacity of 20,000 units per month. Following are the companys budgeted overhead costs per month at the 75% capacity level.

Overhead Budget (75% Capacity)
Variable overhead costs
Indirect materials	$ 15,000
Indirect labor	75,000
Power	15,000
Maintenance	30,000
Total variable overhead costs	135,000
Fixed overhead costs
DepreciationBuilding	25,000
DepreciationMachinery	70,000
Taxes and insurance	16,000
Supervisory salaries	253,500
Total fixed overhead costs	364,500
Total overhead costs	$ 499,500

The company incurred the following actual costs when it operated at 75% of capacity in October.

Direct materials (75,500 pounds @ $5.20 per pound)		$ 392,600
Direct labor (20,000 hours @ $12.30 per hour)		246,000
Overhead costs
Indirect materials	$ 41,700
Indirect labor	176,150
Power	17,250
Maintenance	34,500
DepreciationBuilding	25,000
DepreciationMachinery	94,500
Taxes and insurance	14,400
Supervisory salaries	253,500	657,000
Total costs		$ 1,295,600

Prepare flexible overhead budgets for October showing amounts of each variable and fixed cost at the 65%, 75%, and 85% capacity levels. Compute the direct materials variance, including its price and quantity variances. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)

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.)

Prepare a detailed overhead variance report that shows the variances for individual items of overhead. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)