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Antuan Company set the following standard costs per unit for its product. Direct materials (3.0 pounds @ $4.00 per pound) $ 12.00 Direct labor (1.7 hours @ $11.00 per hour) 18.70 Overhead (1.7 hours @ $18.50 per hour) 31.45 Standard cost per unit $ 62. 15 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 $ 15, 000 Indirect labor 75, 000 Power 15, 090 Maintenance 30, 000 Total variable overhead costs 135, 090 Fixed overhead costs Depreciation-Building 24, 000 Depreciation Machinery 70, 000 Taxes and insurance 17, 000 Supervisory salaries 225, 750 Total fixed overhead costs 336, 750 Total overhead costs $ 471, 750 The company incurred the following actual costs when it operated at 75% of capacity in October. Direct materials (45, 500 pounds @ $4.10 per pound) $ 186, 550 Direct labor (19, 000 hours @ $11. 10 per hour) 210,900 Overhead costs Indirect materials $ 41, 150 Indirect labor 176, 900 Power 17, 250 Maintenance 34,500 Depreciation-Building 24, 000 Depreciation Machinery 94 , 500 Taxes and insurance 15 , 300 Supervisory salaries 225, 750 629, 350 Total costs $ 1, 026, 800 2. Compute the direct materials variance, including its price and quantity variances. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)