Antuan Company set the following standard costs per unit for its product. Direct materials (4.0 pounds $5.00 per pound) Direct labor (1.6 hours @ $13.80 per hour) Overhead (1.6 hours @ $18.50 per hour) Standard cost per unit $ 20.00 20.80 29.60 $ 70.40 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 24,000 71,000 17,000 197,000 309,000 $ 444,090 The company incurred the following actual costs when it operated at 75% of capacity in October. Direct materials (61,000 pounds @ $5.20 per pound) Direct labor (19,000 hours @ $13.30 per hour) Overhead costs Indirect materials Indirect labor Power Maintenance Depreciation-Building Depreciation-Machinery Taxes and insurance Supervisory salaries Total costs $ 317,200 252,700 $ 42,000 176,800 17,250 34,500 24,000 95,850 15,300 197,000 602,700 $ 1,172,600 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.)