Antuan Company set the following standard costs per unit for its product. The standard overhead rate ( $18.50 per direct labor houn) 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. Ine compani incurted the following actuat costs when it operated of 75% of cnpacity in Octobet. 2. Compute the direct materiols variance, including its price and quantity varionces. (incicate the effect of each variance by selecting favorable, unfavorable, or no variance.)