Pequbred intermatton [The foccevige informanain agalise to the questions anigatgyod bolow] Artusn Compamy set the folowing thandord costs per unll for ts product. capocty of 20,000 unts per mamth. Following are the company's budgeied ovemede costs per momth ot the Tas capocity level. The compony incured the folishtry actual coses whien it opeiated at 73 of capacty an October. 3. Compute the drect labor variance, incuding s tate and etficiency varlonces. fincicole the effect of each variance by seiecting favorbole, unftrvorable, of no vartance. Abund "Rate per hour" answers to two declinal piaces.]