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[The following information applies to the questions displayed below.] Antuan Company set the following standard costs for one unit of its product.

Direct materials (4.0 Ibs. @ $5.00 per Ib.)	$	20.00
Direct labor (1.8 hrs. @ $14.00 per hr.)		25.20
Overhead (1.8 hrs. @ $18.50 per hr.)		33.30
Total standard cost	$	78.50

The predetermined overhead rate ($18.50 per direct labor hour) is based on an expected volume of 75% of the factorys capacity of 20,000 units per month. Following are the companys 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				$	135,000
Fixed overhead costs
DepreciationBuilding		24,000
DepreciationMachinery		72,000
Taxes and insurance		18,000
Supervision		250,500
Total fixed overhead costs					364,500
Total overhead costs				$	499,500

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

Direct materials (60,500 Ibs. @ $5.10 per lb.)				$	308,550
Direct labor (22,000 hrs. @ $14.10 per hr.)					310,200
Overhead costs
Indirect materials	$	41,600
Indirect labor		176,200
Power		17,250
Repairs and maintenance		34,500
DepreciationBuilding		24,000
DepreciationMachinery		97,200
Taxes and insurance		16,200
Supervision		250,500			657,450
Total costs				$	1,276,200

rev: 03_28_2018_QC_CS-122864

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

pints 4. Compute the direct labor cost variance, including its rate and efficiency variances. Skipped AH = Actual Hours SH = Standard Hours AR = Actual Rate SR = Standard Rate Actual Cost Standard Cost AH AR $ 0 $ 0 $ 0 0