Here are my errors on this question, I am unsure what I got wrong. My second attempt was 28500 for standard hours, but it made the numbers higher and I am unsure. Can someone please help me?

Required information (The following information applies to the questions displayed below.] Antuan Company set the following standard costs for one unit of its product. Direct materials (4.0 Ibs. @ $4.00 per Ib.) Direct labor (1.9 hrs. @ $11.00 per hr.) Overhead (1.9 hrs. @ $18.50 per hr.) Total standard cost $16.00 20.90 35.15 $72.05 The predetermined overhead rate ($18.50 per direct labor hour) is based on an expected volume 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 $ 15,000 Indirect labor 75,000 Power 15,000 Repairs and maintenance 30,000 Total variable overhead costs Fixed overhead costs Depreciation-Building 24,000 Depreciation Machinery 71,000 Taxes and insurance 17,000 Supervision 280,250 Total fixed overhead costs Total overhead costs $135,000 392,250 $527,250 The company incurred the following actual costs when it operated at 75% of capacity in October. The company incurred the following actual costs when it operated at 75% of capacity in October. $ 252,150 228,000 Direct materials (61,500 Ibs. @ $4.10 per lb.) Direct labor (20,000 hrs. @ $11.40 per hr.) Overhead costs Indirect materials Indirect labor Power Repairs and maintenance Depreciation-Building Depreciation Machinery Taxes and insurance Supervision Total costs $ 41,250 176,800 17,250 34,500 24,000 95,850 15,300 280,250 685,200 $1,165,350 4. Compute the direct labor cost variance, including its rate and efficiency variances. AH = Actual Hours SH = Standard Hours AR = Actual Rate SR = Standard Rate Answer is complete but not entirely correct. Actual Cost Standard Cost AH AR AH X SR SR $ 11.00 SH 20.500 X 20,000 $11.40 20,000 $ 11.00 X IS 228.000 S 220,000 225,500 $ 8,000 $ 5,500 Direct labor rate variance Unfavorable Direct labor efficiency variance Total direct labor variance $ 8,000 5,500 $ 2,500 X Favorable Unfavorable x