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(The following information applies to the questions displayed below.) BatCo makes metal baseball bats. Each bat requires 1.00 kg of aluminum at $24 per kg and 0.20 direct labor hours at $26 per hour. Overhead is assigned at the rate of $36 per direct labor hour. QS 21-6 Cost variances LO C2 Assume the actual cost to manufacture one metal bat is $42.40. Compute the cost variance and classify it as favorable or unfavorable. Answer is not complete. Cost Qty per Unit per Total Actual Cost per Unit Input Direct materials $ Direct labor Overhead 1.00 0.20 | 0.20 kg. hrs. hrs. x * * 24.00 26.00 36.00 24.00 5.20 7.20 36.40 $