Heston Pigments manufactures artist’s oil paints. Each 40 ml tube of paint requires 5 minutes of direct labor, and the stan- dard labor rate is \($8.40\) per direct labor hour. In September, Heston incurred 10,800 direct labor hours at a cost of \($88,000\) to produce 120,000 tubes of paint.

Required Calculate Heston’s direct labor rate variance for September.