1 of 1 View Policies - / 10 Current Attempt in Progress Sheffield Paints manufactures artist's oil paints. Each 40 ml tube of paint requires 5 minutes of direct labor, and the standard labor rate is $7.60 per direct labor hour. In September, Sheffield incurred 10,820 direct labor hours at a cost of $82,717 to produce 121,700 tubes of paint. Calculate Sheffield's direct labor rate variance for September. (Round intermediate calculations to 5 decimal places, e.g. 1.24638 and final answer to O decimal places, e.g. 5,275.) Direct labor rate variance eTextbook and Media Save for Later $ Attempts: 0 of 5 used Submit