Required information [he following information applies to the questions displayed below] 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 foctory's capacity of 20,000 units per month. Following are the company's budgeted overhead costs per month at the 75% capacity level. 3. Compute the direct fobor variance, including ifs rate and efficiency variances. flandicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Rate per hour" answers to two decimal places.) Required information [he following information applies to the questions displayed below] 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 foctory's capacity of 20,000 units per month. Following are the company's budgeted overhead costs per month at the 75% capacity level. 3. Compute the direct fobor variance, including ifs rate and efficiency variances. flandicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Rate per hour" answers to two decimal places.)