Antuan Company set the following standard costs for one unit of its product.

Direct materials (5.0 Ibs. @ $6.00 per Ib.) $ 30.00 Direct labor (1.7 hrs. @ $13.00 per hr.) 22.10 Overhead (1.7 hrs. @ $18.50 per hr.) 31.45 Total standard cost $ 83.55

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.

Overhead Budget (75% Capacity) Variable overhead costs Indirect materials $ 15,000 Indirect labor 75,000 Power 15,000

Repairs and maintenance 30,000 Total variable overhead costs $ 135,000 Fixed overhead costs Depreciation?Building 24,000 Depreciation?Machinery 72,000 Taxes and insurance 18,000 Supervision 222,750 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 (76,000 Ibs. @ $6.10 per lb.) $ 463,600 Direct labor (22,000 hrs. @ $13.20 per hr.) 290,400 Overhead costs Indirect materials $ 41,450 Indirect labor 176,550 Power 17,250 Repairs and maintenance 34,500 Depreciation?Building 24,000 Depreciation?Machinery 97,200 Taxes and insurance 16,200 Supervision 222,750 629,900 Total costs $ 1,383,900 rev: 04_27_2020_QC_CS-209738

4. Compute the direct labor cost variance, including its rate and efficiency variances. (Indicate the effect of each variance by selectingfor favorable, unfavorable, and No variance. Round "Rate per hour" answers to two decimal places.)

4. Compute the direct labor cost variance. including its rate and efficiency variances. {Indicate the effect of each variance by selecting for favorablel unfavorable, and No variance. Round "Rate pet hour\" answers to two decimal places.)