Antun Company set the following standard costs per unit for its product Det er de 1.00 12400 Direct labor. 8 hours $4.00 per hour 2520 Overhead 18 hours $18.50 per houn 3330 Standard cost per unit 582.50 The standard vertrete (18.50 per direct inbox hout is based on a predicted sctivity 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 capacity level Overbend lodge C Variable overhead cost Indirect material $15.000 Indirect labor 75.000 Power 15.000 Maintenance 30.000 Total variable overhead costs 135,000 Freed overhead costs Depreciation-Bulding 25.000 Depreciation Machinery 71.000 Taxes and insurance 19.000 Supervisory salaries 250 500 totale overhead costs 354500 Total overhead costs 3499.500 The company incurred me following actual costs when it operated at 75% of capacity in October Duwmaterials 1.500 1.0 Direct labor (22.000 hours 554 20 per hour 302.400 Overhead costs Indirect materials $41550 Indirect labor 16250 19250 Maintenance 34500 Depreciation Building 25.000 Depreciation Machinery 95850 Tases and insurance 55.200 Supervisory salanes 250 500 657200 Total costs $1.350,000 Puwet 16. Award 3.00 points 3. Compute the direct labor variance, induding its rate and efficiency variances Indicate the effect of each variance by selecting favorable, unfavorable or no variance. Round "Rato per hour answers to two decimal places) Alus Cost Standard $ References Expanded table Learning Co-P1 Lennom de Prefettudottores and be budget performance report Difficulty: 3 Hard Learning Omgee memo Comelo content