Artuan Cochpany net the fotowng stnnalard cobts per unit for ts product The standard overhood rate (\$18.50 per duect labor hour) is based on a predacted activily lovel of 75% of the factorys caobcty of 20000 units per month following are the compony's buggeted overheod costs per morith at the Tis capacity hevel The compary incurted the following actual costs when it operated at 75% of capacity in Octobed The company incurred the lollowing actual costs when it opetated at 75 . of cepacity in October 3. Corupute the direct Labor variance, including its rate and efficioncy voriances. (indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Pound "Rate per hour" answers to two decimal places.)