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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 n level. The company incurred the following actual costs when it operated at 75% of capacity in October 2. Compute the direct materials varance, including its price and quantity variances. (Indicate the effect of each variance by selecting fovorable, unfovorable, or no varience.) 2. Compute- the direct ruateriaks variance. including its price and quantity variances. (indicate the effect of each varinnce by selecting favorable, unfovorable, or no varionce.)