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 Octobee 3. Compute the direct lobor variance, including iss rate and efficiency vationces (Indicate the effect of eoch variance by selecting favorable, unfovorable, or no veriance. Round "Rete per hour" answers to two decimal places