[The following information applles 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 houn 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 a: 75% of capacify in October: 3. Compste the direct labor vartance, Including its rate and efficlency veriances. two deccimal places