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% capacit) level. The company incurred the following actual costs when it operated at 75% of capacity in October. Direct materials (61,090 pounds 9$5,10 per pound) ninort Tohan (2) aGA houme A (1) aA non houn) \$. 311,100 The company incurred the following actual costs when it operated at 75% of capacity in October. 2. Compute the direct materlals variance, Including its price and quantily varlances. (indicate the effect of each variance by selecting fovorable, unfavorable, or no vorionce.)