BatCo makes metal baseball bats. Each bat requires 1 kg of aluminum at exist16 per kg and 0.35 direct labor hours at exist18 per hour. Overhead is assigned at the rate of S32 per direct labor hour. Assume the actual cost to manufacture one metal bat was S39.50. Compute the cost variance and classify it as favorable or unfavorable. (Round "Qty per unit" to 2 decimal places.)