Problem $21-3$A $($Algo$)$ Flexible overhead budget; materials, labor, and overhead variances; and overhead variance report LO P$1,$ P$2,$ P$3,$ P$4$

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Antuan Company set the following standard costs per unit for its product.

The standard overhead rate $(\backslash (\backslash$$ $18\mathrm{.}50\backslash )$ per direct labor hour$)$ is based on a predicted activity level of $\backslash (75\backslash \%\backslash )$ of the factory's capacity of $20,000$ units per month. Following are the company's budgeted overhead costs per month at the $75\backslash \%$ capacity level.

The company incurred the following actual costs when it operated at $75\backslash \%$ of capacity in October. Problem $21-3$A $($Algo$)$ Part $3$

$3.$ 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.