I really need help figuring out the Direct Labor Variance and the efficiency variences!

Antuan Company set the following standard costs per unit for its product Direct materials (5.0 pounds @ $5.00 per pound) $ 25.00 Direct labor (2.0 hours $13.00 per hour) 26.00 Overhead (2.0 hours $18.50 per hour) 37.00 Standard cost per unit $ 88.00 tes The standard overhead rate ($18.50 per direct labor hour) is based on a predicted activity level of 75% of the factorys 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 Maintenance 30,000 Total variable overhead costs 135,000 Fixed overhead costs Depreciation-Building 24,000 Depreciation Machinery 71,000 Taxes and insurance 17,000 Supervisory salaries 308,000 Total fixed overhead costs 420,000 Total overhead costs $ 555,000 The company incurred the following actual costs when it operated at 75% of capacity in October Direct materials (75,500 pounds 35.10 per pound) $385, ose Direct labor (22,000 hours 513.20 per hour) 290,400 Overhead costs Indirect materials $ 41,500 Indirect labor 176,600 Power 17,250 Maintenance 34,500 Depreciation-Building 24,000 Depreciation Machinery 95,850 Taxes and insurance 15,300 Supervisory salaries 308,000 213,000 Total costs 51,388,450 3. Compute the direct labor variance, including its rate and efficiency variances indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Rate per hour answers to two decimal places) Actual Cost Actual hours Alle Author Standard 0 1 Direct matter Overalls Guante Talence