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Antuan Company set the following standard costs for one unit of its product. Direct materials (4.0 Ibs. @ $5.00 per Ib.) Direct labor (1.7 hrs. @ $13.00 per hr.) Overhead (1.7 hrs. @ $18.50 per hr.) Total standard cost $20.00 22.10 31.45 $73.55 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 3 30,000 Total variable overhead costs Fixed overhead costs Depreciation-Building 24,000 Depreciation-Machinery 71,000 Taxes and insurance 17,000 Supervision 224,750 Total fixed overhead costs Total overhead costs $135,000 336,750 $471,750 The company incurred the following actual costs when it operated at 75% of capacity in October. $ 311,100 279,300 Direct materials (61,000 Ibs. @ $5.10 per lb.) Direct labor (21,000 hrs. @ $13.30 per hr.) Overhead costs Indirect materials Indirect labor Power Repairs and maintenance Depreciation-Building Depreciation-Machinery Taxes and insurance Supervision Total costs $ 41,350 176,500 17,250 34,500 24,000 95,850 15,300 224,750 629,500 $1,219,900 4. Compute the direct labor cost variance, including its rate and efficiency variances. (Indicate the effect of each variance by selecting for favorable, unfavorable, and No variance. Round "Rate per hour" answers to two decimal places.) Actual Cost Standard Cost Actual hours X Actual rate Actual hours Standard rate Standard hours Standard rate 21,000 $ 13.30 21,000 X $ 13.00 $ 13.00 $ 279,300 $ 273,000 $ 6,300 $ 0 $ 6,300 0