[The following information applies to the questions displayed below.] Antuan Company set the following standard costs for one unit of its product.

Direct materials (5.0 Ibs. @ $4.00 per Ib.)	$	20.00
Direct labor (1.7 hrs. @ $12.00 per hr.)		20.40
Overhead (1.7 hrs. @ $18.50 per hr.)		31.45
Total standard cost	$	71.85

The predetermined overhead rate ($18.50 per direct labor hour) is based on an expected volume of 75% of the factorys capacity of 20,000 units per month. Following are the companys 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
Repairs and maintenance		30,000
Total variable overhead costs				$	135,000
Fixed overhead costs
DepreciationBuilding		23,000
DepreciationMachinery		71,000
Taxes and insurance		18,000
Supervision		224,750
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 (76,000 Ibs. @ $4.10 per lb.)				$	311,600
Direct labor (23,000 hrs. @ $12.20 per hr.)					280,600
Overhead costs
Indirect materials	$	41,300
Indirect labor		176,500
Power		17,250
Repairs and maintenance		34,500
DepreciationBuilding		23,000
DepreciationMachinery		95,850
Taxes and insurance		16,200
Supervision		224,750			629,350
Total costs				$	1,221,550

3. Compute the direct materials cost variance, including its price and quantity variances. (Indicate the effect of each variance by selecting for favorable, unfavorable, and No variance.) Actual Cost X Standard Cost | X Actual quantity Actual price Actual quantity X Standard price Standard quantity Standard price $ 0 $ 0 $ Direct materials price variance Direct materials quantity variance Total direct materials variance 0 Unfavorable Or Unfavorable 19,800 Unfavorable $ 4. Compute the direct labor cost variance, including its rate and efficiency variances. (Indicate the effect of each variance by selecting for favorable, unfavorable, and No variance. Round "Rate per hour" answers to two decimal places.) Actual Cost Standard Cost $ 0 $ 0 $ Direct labor rate variance Direct labor efficiency variance Total direct labor variance Or Unfavorable Of Unfavorable 10,800 Favorable $