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Antuan Company set the following standard costs per unit for its product.

Direct materials $(4\mathrm{.}0$ pounds @ $$4\mathrm{.}00$ per pound$)$ $ $16\mathrm{.}00$

Direct labor $(1\mathrm{.}9$ hours @ $$10\mathrm{.}00$ per hour$)19\mathrm{.}00$

Overhead $(1\mathrm{.}9$ hours @ $$18\mathrm{.}50$ per hour$)35\mathrm{.}15$

Standard cost per unit $ $70\mathrm{.}15$

The standard overhead rate $($$$18\mathrm{.}50$ per direct labor hour$)$ is based on a predicted activity level of $75\%$ of the factory$$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 $ $30,000$

Indirect labor $75,000$

Power $30,000$

Maintenance $30,000$

Total variable overhead costs $165,000$

Fixed overhead costs

Depreciation$$Building $24,000$

Depreciation$$Machinery $71,000$

Taxes and insurance $17,000$

Supervisory salaries $250,250$

Total fixed overhead costs $362,250$

Total overhead costs $ $527,250$

The company incurred the following actual costs when it operated at $75\%$ of capacity in October.

Direct materials $(61,000$ pounds @ $$4\mathrm{.}10$ per pound$)$ $ $250,100$

Direct labor $(21,000$ hours @ $$10\mathrm{.}30$ per hour$)216,300$

Overhead costs

Indirect materials $ $41,300$

Indirect labor $176,900$

Power $34,500$

Maintenance $34,500$

Depreciation$$Building $24,000$

Depreciation$$Machinery $95,850$

Taxes and insurance $15,300$

Supervisory salaries $250,250672,600$

Total costs $ $1,139,000$

$3.$ Compute the direct labor variance, including its rate and efficiency variances.

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Rate per hour" answers to two decimal places.Required Information

$[$The following information applies to the questions displayed below.$]$

Antuan Company set the following standard costs per unit for its product.

The standard overhead rate $($ $$18\mathrm{.}50$ per direct labor hour$)$ is based on a predicted activity level 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.

The company Incurred the following actual costs when it operated at $75\%$ of capacity in October.

Compute the direct labor varlance, Including Its rate and efficlency varlances.

Note: Indlcate the effect of each varlance by selecting favorable, unfavorable, or no varlance. Round "Rate per hour" answers to

two decimal places.