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 actlvity 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. . Prepare a detalled overhead varlance report that shows the varlances for Individual items of overhead. (Indicate the effect of each arlance by selecting favorable, unfavorable, or no varlance.)