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

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.

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

$2$ Compute the direct materials varlance, Including Its price and quantity varlances. $($Indicate the effect of each varlance by selecting

favorable, unfavorable, or no varlance.$)$