varlance report LO P$1,$ P$2,$ P$3,$ P$4$

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Antuan Compeny set the following stonderd costs per unit for its product.

The standord overhead rate $($$$18\mathrm{.}50$ per direct obor hour$)$ is based on o predicted activity level of $75\%$ of the foctorys copacity of $20,000$ units per month. Following are the compony's budgeted overheod costs per month of the $75\%$ copocity level.

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

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