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 0.35 direct labor hours at $22 per hour. Overhead is assigned at the rate of $36 per direct labor hour. Assume the actual cost to manufacture one metal bat is $46.30. Compute the cost variance and classify it as favorable or unfavorable. Cost per Total Qty per Unit Input Direct materials Direct labor Overhead