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Antuan Company set the following standard costs per unit for its product. Direct materials (4.0 pounds @ $5.00 per pound) Direct labor (2.0 hours $13.00 per hour) Overhead (2.0 hours @ $18.50 per hour) Standard cost per unit $ 20.00 26.00 37.00 $ 83.00 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. $ 15,000 75,000 15,000 30,000 135,000 Overhead Budget (75% Capacity) Variable overhead costs Indirect materials Indirect labor Power Maintenance Total variable overhead costs overhead costs Depreciation-Building Depreciation Machinery Taxes and insurance Supervisory salaries Total fixed overhead costs Total overhead costs Fixed 25,000 70,000 17,000 308,000 420,000 $ 555,000 The company incurred the following actual costs when it operated at 75% of capacity in October. $ 313,650 277,200 Direct materials (61,500 pounds @ $5.10 per pound) Direct labor (21,000 hours $13.20 per hour) Overhead costs Indirect materials Indirect labor Power Maintenance Depreciation-Building Depreciation-Machinery Taxes and insurance Supervisory salaries Total costs $ 41,150 176,900 17,250 34,500 25,000 94,500 15,300 308,000 712,600 $ 1,303,450 Compute the direct labor variance, including its rate and efficiency variances. (Indicate the effect of each variance by selecting ivorable, unfavorable, or no variance. Round "Rate per hour" answers to two decimal places.) Actual Cost Standard Cost $ 0 $ 0 $ O 0