BatCo makes metal baseball bats. Each bat requires 1.00 kg of aluminum at $20 per kg and 0.20 direct labor hours at $18 per hour. Overhead is assigned at the rate of $36 per direct labor hour. QS 21-6 Cost variances LO P2 Assume the actual cost to manufacture one metal bat is $36.80. Compute the cost variance and classify it as favorable. unfavorable or no variance. Qty per Unit Cost per Input Total Direct materials Direct labor Overhead