4.SunlandProducts embosses notebooks with school and corporate logos. Last year, the company's direct labor payroll totaled $395,930for49,910direct labor hours. The standard wage rate is $8.00per direct labor hour.

CalculateSunland's direct labor rate variance.(Round answer to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

a. is this favorable, unfavorable, or neither