Antuan Company set the following standard costs per unit for its product. Direct materials (4.0 pounds @ $4.00 per pound) $ 16.00 Direct labor (1.9 hours @ $12.00 per hour) 22.80 Overhead (1.9 hours @ $18.50 per hour) 35.15 Standard cost per unit $ 73.95 The standard overhead rate ($18.50 per direct labor hour) is based on a predicted activity level of 75% of the factorys capacity of 20,000 units per month. Following are the companys 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 DepreciationBuilding 24,000 DepreciationMachinery 71,000 Taxes and insurance 18,000 Supervisory salaries 279,250 Total fixed overhead costs 392,250 Total overhead costs $ 527,250 The company incurred the following actual costs when it operated at 75% of capacity in October. Direct materials (61,000 pounds @ $4.10 per pound) $ 250,100 Direct labor (22,000 hours @ $12.20 per hour) 268,400 Overhead costs Indirect materials $ 41,400 Indirect labor 176,350 Power 17,250 Maintenance 34,500 DepreciationBuilding 24,000 DepreciationMachinery 95,850 Taxes and insurance 16,200 Supervisory salaries 279,250 684,800 Total costs $ 1,203,300 3. Compute the direct labor variance, including its rate and efficiency variances. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Rate per hour" answers to two decimal places.)