Antuan Company set the following standard costs per unlt 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. 3. Compute the direct labor varlance, Including Its rate and efficlency varlances. Note: Indicate the effect of each varlance by selecting favorable, unfavorable, or no varlance. Round "Rate per hour" answers to two decimal places