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

Direct materials $(3\mathrm{.}0$ pounds @ $$4\mathrm{.}00$ per pound$)$ $ $12\mathrm{.}00$

Direct labor $(1\mathrm{.}8$ hours @ $$12\mathrm{.}00$ per hour$)21\mathrm{.}60$

Overhead $(1\mathrm{.}8$ hours @ $$18\mathrm{.}50$ per hour$)33\mathrm{.}30$

Standard cost per unit $ $66\mathrm{.}90$

The standard overhead rate $($$$18\mathrm{.}50$ per direct labor hour$)$ is based on a predicted activity level of $75\%$ of the factory$$s capacity of $20,000$ units per month. Following are the company$$s budgeted overhead costs per month at the $75\%$ capacity level.

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

Depreciation$$Building $23,000$

Depreciation$$Machinery $72,000$

Taxes and insurance $18,000$

Supervisory salaries $251,500$

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 $(46,000$ pounds @ $$4\mathrm{.}20$ per pound$)$ $ $193,200$

Direct labor $(23,000$ hours @ $$12\mathrm{.}40$ per hour$)285,200$

Overhead costs

Indirect materials $ $41,450$

Indirect labor $177,000$

Power $17,250$

Maintenance $34,500$

Depreciation$$Building $23,000$

Depreciation$$Machinery $97,200$

Taxes and insurance $16,200$

Supervisory salaries $251,500658,100$

Total costs $ $1,136,500$

$2.$ Compute the direct materials variance, including its price and quantity variances.