please answer

Antuan Company set the following standard costs per unit for its product. 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 company incurred the following actual costs when it operated at 75% of capacity in October. The standard overhead rate ( $18.50 per direct labor hour) is based on a predicted activity level o capacity of 20,000 units per month. Following are the company's budgeted overhead costs per level. The company incurred the following actual costs when it operated at 75% of capacity in October 3. Compute the ditect labor varance, including its rate and efficiency varances. (indicate the effect of esch variance by selecting fovorable, unfovorable, or no varibnce. Round "Rate per hour" answers to two decimol places.) 3. Compthe the direct labor variance. including its rate and efficiency variances. (Indicote the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Rate per hour" answers to two decimal places.)