21.7

Antuan Company set the following standard costs for one unit of Its product. The predetermined overhead rate ( $18.50 per direct labor hour) Is based on an expected volume 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. 4. Compute the dlrect labor cost varlance, Including its rate and efficlency varlances. (Indlcate the effect of each varlance by selecting for favorable, unfavorable, and No varlance. Round "Rate per hour" answers to two declmal places.) 4. Compute the dlrect labor cost varlance, Including Its rate and efficlency varlances. (Indlcate the effect of each varlance by selecting for favorable, unfavorable, and No varlance. Round "Rate per hour" answers to two decimal places.)