Antuan Company set the following standard costs per unit for its crondunt Ine 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% capacic level. The company incurred the following actual costs when it operated at 75% of capacity in October. Jmpute the direct materials, yoriance, inclucfing its price and quantity wariances. (indicate the effect of each varlance by selectiag rable, unfavorable, or no variance.)