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

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

Direct labor $(1\mathrm{.}7$ hours @ $$11\mathrm{.}00$ per hour$)18\mathrm{.}70$

Overhead $(1\mathrm{.}7$ hours @ $$18\mathrm{.}50$ per hour$)31\mathrm{.}45$

Standard cost per unit $ $66\mathrm{.}15$

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 $ $30,000$

Indirect labor $75,000$

Power $30,000$

Maintenance $30,000$

Total variable overhead costs $165,000$

Fixed overhead costs

Depreciation$$Building $23,000$

Depreciation$$Machinery $72,000$

Taxes and insurance $18,000$

Supervisory salaries $193,750$

Total fixed overhead costs $306,750$

Total overhead costs $ $471,750$

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

Direct materials $(60,500$ pounds @ $$4\mathrm{.}10$ per pound$)$ $ $248,050$

Direct labor $(19,000$ hours @ $$11\mathrm{.}20$ per hour$)212,800$

Overhead costs

Indirect materials $ $41,500$

Indirect labor $176,300$

Power $34,500$

Maintenance $34,500$

Depreciation$$Building $23,000$

Depreciation$$Machinery $97,200$

Taxes and insurance $16,200$

Supervisory salaries $193,750616,950$

Total costs $ $1,077,800$

$3.$ 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.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.