Antusn Compsny set the following standerd costs per unlt for x product. The stanciord overhesd rate (\$19.50 per direct labor hour) ls bosed an o predicted activity level of 75% of the foctory's copocty of 20,000 units per month. Following sre the compony's budgeted overhesd costs per month st the 75% copecty level. The compony incurred the following octual costs when it opersted et 75% of copocity in October. Problem 23-3A (Static) Part 2 2 Compute the direct moterisls vsrience, including its price and cusntity voriances. Note: Indicate the effect of each varlance by selecting fovorable, unfovorsble, or no variance