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

Direct materials $(4\mathrm{.}6$ pounds e $$4\mathrm{.}09$ per pound$)$

Direct labor $(1\mathrm{.}7$ hours i $$14\mathrm{.}00$ per hour$)$

Overhead $(1\mathrm{.}7$ hours $$18\mathrm{.}50$ per hour$)$

Standard cost per unit

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.

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

Note: Indleate the effect of each varlance by selecting fovorable, unfovorable, or no variance. Compute the direct labor variance, including its rate and efficiency variances.

Note: 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.

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.