$13$

Use the following data to find the total direct labor variance if the company produced $3,500$ units during the period.

$00$:$37$:$25$

$\backslash$table$[[$Direct labor standard $(4\mathrm{.}00$ hours @ $$6\mathrm{.}70/$hour$),$$$26\mathrm{.}80$ per unit$],[$Actual hours worked,$12,300],[$Actual rate per hour,$$7\mathrm{.}30$