! Required information [The following information applies to the questions displayed below.) BatCo makes metal baseball bats. Each bat requires 1.00 kg of aluminum at $20 per kg and 0.30 direct labor hours at $26 per hour. Overhead is assigned at the rate of $40 per direct labor hour. Assume the actual cost to manufacture one metal bat is $45.80. Compute the cost variance and classify it as favorable, unfavorable or no variance. Qty per Unit Cost per Input Total Direct materials Direct labor Overhead