Please compute the direct labor variance, including its rate and efficiency variances. Thank you!!!

Antuan Company set the following standard costs per unit for its product. 19.2 29.60 75, 135, 71, 196 , 39 , 176,8 196, Direct materials (5. pounds @ $4.e per pound) Direct labor (1.6 hours @ $12. per hour) Overhead (1.6 hours @ $18.5 per hour) Standard cost per unit $ 2.w $ 68.8 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 _ Overhead Budget (75% Capacity) Variable overhead costs Indirect materials Indirect labor Power Maintenance Total variable overhead Fixed overhead costs DepreciationBuilding Depreciationmachinery Taxes and insurance Supervisory salaries costs Total fixed overhead costs Total overhead costs $ 15,w 15, 24, 18, $ 444,w The company incurred the following actual costs when it operated at 75% of capacity in October_ Direct materials (75,5 pounds @ $4.10 per pound) Direct labor (21 hours @ $12.2 per hour) Overhead costs Indirect materials Indirect labor Power Maintenance DepreciationBuilding Depreciationmachinery Taxes and insurance Supervisory salaries Total costs $ 41,45 17,25 34, 5 24, 95 , 85 16,2 $ 39,55 256, 6e2, 5 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 "Rete per hour" answers to two decimal places.