please explain how you get the SH

Antuan Company set the following standard costs for one unit of its product Direct materials (4.0 Ibs. @ $5.00 per Ib.) Direct labor (1.8 hrs. $14.00 per hr.) Overhead (1.8 hrs. @ $18.50 per hr.) Total standard cost $20.00 25.20 33.30 $78.50 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 25,000 Depreciation Machinery 72.000 Taxes and insurance 17,000 Supervision 250, 500 Total fixed overhead costs $135,000 366.500 Total fixed overhead costs Total overhead costs 364,500 $499,500 The company incurred the following actual costs when it operated at 75% of capacity in October $ 311,100 343, 200 Direct materials (61,000 Ibs. @ $5.10 per lb.) Direct labor (24,000 hrs. @ $14.30 per hr.) Overhead costs Indirect materials Indirect labor Power Repairs and maintenance Depreciation-Building Depreciation Machinery Taxes and insurance Supervision Total costs $ 41,600 176, 150 17,250 34,500 25,000 97,200 15, 300 250,500 657,500 $1.311.800 4. Compute the direct labor cost variance, including its rate and efficiency variances. 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 Actual Cost Standard Cost AR SR 14.00 24,000 X $ 14.30 24,000 $ 14,00 $ 343, 200 336,000 $ 7,200 Direct labor rate variance Direct labor efficiency variance Total direct labor variance $ 7.2001 Unfavorable 0 Favorable Favorable