$3.$ Compute the direct labor variance, including its rate and efficiency variances.

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Antuan Company set the following standard costs per unit for Its product Overhe d S al,6se 176,7se 13.0 s6.ee (1,8 Sla,e a.8 S18.s unit S 72.90 The standard overhead rate (S18,50 per direct labor hour) is based on a predicted activity level of of the factorVs capacity of 20,000 units per month. Following are the company's budgeted overhead costs per at the capacity costs The company incurred the following actual costs when it operated at 75% Of capacity in October. materials (a6,ae pounds 36.10 pe labor (19, @ 312.20 per hour) labor Deprec i at ld Deprec h Total costs soe 34 , soe 95, ase 14 , ae 223 soe S 28e,6 231,8 645 150