BatCo makes baseball bats. Each bat requires $1\mathrm{.}00$ pounds of wood at $$20$ per pound and $0\mathrm{.}25$ direct labor hour at $$20$ per hour. Overhead is assigned at the rate of $$40$ per direct labor hour.

QS $21-6($Algo$)$ Total Cost variances LO P$2$

Assume the actual cost to manufacture $140$ bats is $$5,460\mathrm{.}00.$ Compute the total cost variance and identify it as favorable or unfavorable.