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 October. Direct moterials (61,090 pounds 9$5.10 per pound ) Direct labor (22, 000 hours \& \$11.30 per hour) $311,100 248,600 muemkent reete The company incurred the following actual costs when it operated at 75% of capacity in October. Prepare a detailed overhead variance report that shows the variances for individual items of overhead. (Indicate the effect of each ariance by selecting favorable, unfavorable, or no variance.)