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% capac ity level The company incurred the following actual costs when it operated at 75% of capacity in October Compute the direct labor variance, including its rate and efficiency variances. Note: indicate the effect of each variance by selecting finvorable, unfavorable, or no variance. Round "Rate per hour" answers to wo decimal places. 3. Compute the direct labor variance, Including its rate and efficiency variances. Note- indirate the effect of each warlance by celecting favorable, unfavorable, or no varlance. Round "Rate per hour" answers to two decimal places. inclucling its rate and efficiency variances: ance by celecting favorable, unfavorable, or no variance, Round "Rate per hour" answers to