Required information The following informations to the contend below Antuan Company set the following tended comfort product Direct materials (3.2 lbs. 35.0 per Tb.) $15. Direct labor (1.7 hrs. $11.ce per .) 18.78 Overhead (1.7 hrs. . $18.50 per hr.) 31.45 Total standard cost $65.15 The predetermined overhead rate ($18.50 per direct labor hours 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,eee Indirect labor 75,000 Power 15, eee Repairs and maintenance 30,000 Total variable overhead costs $135,000 Fixed overhead costs Depreciation-Building 23, eee Depreciation Machinery 78,888 Taxes and insurance 17,000 Supervision 226,750 Total fixed overhead costs 336,750 Total overhead costs $471,750 The company incurred the following actual costs when it operated at 75% of capacity in October $ 236,600 235, 200 Direct materials (45,500 lbs. @ $5.20 per lb.) Direct labor (21,eee hrs. @ $11.20 per hr.) Overhead costs Indirect materials $ 41,050 Indirect labor 176,100 Power 17,250 Repairs and maintenance 34,500 Depreciation-Building 23, eee Depreciation-Machinery 94,500 Taxes and insurance 15,300 Supervision 226,750 Total costs 628,450 $1,100,250 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 Actual Cost Standard Cost $ 0 $ 0 $ 0 0