$[$The following information applies to the questions displayed below.$]$

Antuan Company set the following standard costs per unit for its product.

Direct materials $(3\mathrm{.}0$ pounds @ $$5\mathrm{.}00$ per pound$)$ $ $15\mathrm{.}00$

Direct labor $(1\mathrm{.}7$ hours @ $$12\mathrm{.}00$ per hour$)20\mathrm{.}40$

Overhead $(1\mathrm{.}7$ hours @ $$18\mathrm{.}50$ per hour$)31\mathrm{.}45$

Standard cost per unit $ $66\mathrm{.}85$

The standard overhead rate $($$$18\mathrm{.}50$ per direct labor hour$)$ is based on a predicted activity level of $75\%$ of the factory$$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 $ $15,000$

Indirect labor $75,000$

Power $15,000$

Maintenance $30,000$

Total variable overhead costs $135,000$

Fixed overhead costs

Depreciation$$Building $24,000$

Depreciation$$Machinery $70,000$

Taxes and insurance $16,000$

Supervisory salaries $226,750$

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.

Direct materials $(46,000$ pounds @ $$5\mathrm{.}20$ per pound$)$ $ $239,200$

Direct labor $(22,000$ hours @ $$12\mathrm{.}30$ per hour$)270,600$

Overhead costs

Indirect materials $ $41,950$

Indirect labor $176,100$

Power $17,250$

Maintenance $34,500$

Depreciation$$Building $24,000$

Depreciation$$Machinery $94,500$

Taxes and insurance $14,400$

Supervisory salaries $226,750629,450$

Total costs $ $1,139,250$

Problem $21-3$A $($Algo$)$ Part $3$

$3.$ Compute the direct labor variance, including its rate and efficiency variances. $($Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Rate per hour" answers to two decimal places.$)$