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 2. Compute the direct materials variance, including its price and quantity voriancen. (Indicate the effect of each variance by selecting favorable, unfovorsble, or no vatiance