BatCo makes metal baseball bats. Each bat requires 1 kg. of aluminum at $18 per kg. and 0.25 direct labor hours at $20 per hour. Overhead is assigned at the rate of $40 per labor hour. Assume the actual cost to manufacture one metal bat was $40. Compute the cost variance and classify it as favorable or unfavorable. (Round "Qty per unit" to 2 decimal places.) Qty per unit Cost per input Standard cost per unit Direct materials 1.00 kg. x $ Direct labor Overhead 0.00 18.00 40.00