• Direct labor efficiency variance
• Direct labor rate variance
• Direct labor variance
• Direct materials price variance
• Direct materials quantity variance
• Total direct materials variance
• Total variable overhead cost variance
• Variable overhead efficiency variance
• Variable overhead spending variance
• Volume variance
• Actual hours
• Standard hoursActual rate
• Standard rate

Antuan Company set the following standard costs per unit for its product. The standard overhead rate ( $18.50 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. The company incurred the following actual costs when it operated at 75% of capacity in October. 3. Compute the direct labor variance, including its rate and efficiency variances. Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Rate per hour" answers to two decimal places