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% capacity level. The company incurred the following actual costs when it operated at 75% of capacity in October. Direet materials (46,000 pounds e $4.20 per pound) $193,200 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. (Indicate the effect of each variance by selecting vorable, unfavorable, or no variance.) - Compute the direct materials variance, including its price and quantity variances. (indicate the effect of each variance by selecting avorable, unfavorable, or no variance.)