Antuan Company set the following standard costs per unit for its product. Direct materials (5.0 pounds $4.00 per pound) Direct labor (1.7 hours $10.00 per hour) Overhead (1.7 hours $18.50 per hour) Standard cost per unit $ 20.00 17.00 31.45 $ 68.45 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. Overhead Budget (75% Capacity) Variable overhead costs Indirect materials Indirect labor Power $ 15,000 75,000 15,000 Maintenance 30,000 Total variable overhead costs 135,000 Fixed overhead costs Depreciation-Building 25,000 Depreciation-Machinery 72,000 Taxes and insurance. 16,000 Supervisory salaries 223,750 336,750 $ 471,750 Total fixed overhead costs Total overhead costs The company incurred the following actual costs when it operated at 75% of capacity in October. Direct materials (75,500 pounds $4.20 per pound) Direct labor (23,000 hours $10.10 per hour)) Overhead costs Indirect materials Indirect labor Power Maintenance: Depreciation-Building Depreciation-Machinery Taxes and insurance Supervisory salaries Total costs $ 317,100 232,300 $ 41,550 176,750 17,250 34,500 25,000 97,200 14,400 223,750 630,400 $ 1,179,800 1. Compute the direct labor variance, including its rate and efficiency variances. (Indicate the effect of each variance by selecting avorable, unfavorable, or no variance. Round "Rate per hour" answers to two decimal places.) Actual Cost Actual hours Actual rate x Direct labor rate variance Direct labor efficiency variance Direct labor variance $ 0 $ Actual hours x Actual rate $ Standard hours Standard Cont x Standard rate