Antuan Company set the following standard costs per unit for its product. Direct materials (3.0 pounds @ $5.00 per pound) Direct labor (1.6 hours @ $13.00 per hour) Overhead (1.6 hours @ $18.50 per hour) Standard cost per unit $ 15.00 20.80 29.68 $'65.40 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 Maintenance Total variable overhead costs Fixed overhead costs Depreciation-Building Depreciation-Machinery Taxes and insurance Supervisory salaries Total fixed overhead costs Total overhead costs $ 15,000 75,000 15,000 30,000 135,000 25,000 71,000 17,000 196,000 309,000 $ 444,000 The company incurred the following actual costs when it operated at 75% of capacity in October. Direct materials (46,500 pounds @$5.20 per pound) Direct labor (20,000 hours @ $13.30 per hour) Overhead costs Indirect materials Indirect labor Power Maintenance Depreciation-Building Depreciation-Machinery Taxes and insurance Supervisory salaries Total costs $ 241,800 266,000 $ 41,600 176,700 17,250 34,500 25,000 95,850 15,300 196,000 602,200 $ 1,110,000 >mpute the direct labor variance, including its rate and efficiency variances. : Indicate the effect of each variance by selecting favorable, unfavorable, or no nce. Round "Rate per hour" answers to two decimal places. Actual Cost $ 0 $ 0 0