applies to the questions displayed below.] Antuan Company set the following standard costs per unit for its product. Direct materials (3.0 pounds @ $5.00 per pound) Direct labor (1.6 hours $10.00 per hour) Overhead (1.6 hours $18.50 per hour) Standard cost per unit $ 15.00 16.00 29.60 $ 60.60 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 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. Overhead Budget (75% Capacity) Variable overhead costs Indirect materials Indirect labor $15,000 75,000 Power 15,000 Maintenance 30,000 Total variable overhead costs 135,000 Fixed overhead costs Depreciation-Building Depreciation-Machinery Taxes and insurance Supervisory salaries Total fixed overhead costs Total overhead costs 24,000 72,000 17,000 196,000 309,000 $ 444,000 The company incurred the following actual costs when it operated at 75% of capacity in October Direct materials (46,000 pounds @ $5.20 per pound) Direct labor (21,000 hours @ $10.20 per hour) Overhead costs Indirect materials Indirect labor Power Maintenance Depreciation-Building Depreciation-Machinery Taxes and insurance Supervisory salaries Total costs $ 239,200 214,200 $ 41,650 176,250 17,250 34,500 24,000 97,200 15,300 196,000 602,150 $1,055,550 impute the direct materials variance, including its price and quantity variances. (Indicate the effect of each variance by selecting able, unfavorable, or no variance.) Actual Cost $ 0 $ $ Standard Cost