Antuan Company set the following standard costs per unit for its product.Compute the direct labor variance, including its rate and efficiency variances.

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Rate per hour" answers $t$

two decimal places.

Direct materials $(4\mathrm{.}0$ pounds @ $$4\mathrm{.}00$ per pound$)$ $ $16\mathrm{.}00$

Direct labor $(1\mathrm{.}6$ hours @ $$11\mathrm{.}00$ per hour$)17\mathrm{.}60$

Overhead $(1\mathrm{.}6$ hours @ $$18\mathrm{.}50$ per hour$)29\mathrm{.}60$

Standard cost per unit $ $63\mathrm{.}20$

The standard overhead rate $($$$18\mathrm{.}50$ per direct labor hour$)$ is based on a predicted activity level of $75\%$ of the factory$$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 $ $15,000$

Indirect labor $75,000$

Power $15,000$

Maintenance $30,000$

Total variable overhead costs $135,000$

Fixed overhead costs

Depreciation$$Building $24,000$

Depreciation$$Machinery $71,000$

Taxes and insurance $18,000$

Supervisory salaries $196,000$

Total fixed overhead costs $309,000$

Total overhead costs $ $444,000$

The company incurred the following actual costs when it operated at $75\%$ of capacity in October.

Direct materials $(61,000$ pounds @ $$4\mathrm{.}10$ per pound$)$ $ $250,100$

Direct labor $(21,000$ hours @ $$11\mathrm{.}20$ per hour$)235,200$

Overhead costs

Indirect materials $ $41,900$

Indirect labor $176,000$

Power $17,250$

Maintenance $34,500$

Depreciation$$Building $24,000$

Depreciation$$Machinery $95,850$

Taxes and insurance $16,200$

Supervisory salaries $196,000601,700$

Total costs $ $1,087,000$

$3.$ Compute the direct labor variance, including its rate and efficiency variances.

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Rate per hour" answers to two decimal places.