Required information Use the following information for the Quick Study below. [The following information applies to the questions displayed below.] BatCo makes metal baseball bats. Each bat requires 2.00 kg of aluminum at $16 per kg and 0.20 direct labor hours at $22 per hour. Overhead is assigned at the rate of $36 per direct labor hour. QS 23-6 Cost variances LO C2 Assume the actual cost to manufacture one metal bat is $49.60. Compute the cost variance and classify it as favorable or unfavorable. Answer is complete but not entirely correct. Cost per Input Total Variance per Unit Fav / Unfav Direct materials $ 43.60 16.00 Direct labor Overhead 2.00 0.20 0.20 kg. hrs. hrs. X * X 22.00 36.00 $ 43.60 $ 49.60 $ 6.00 Unfavorable