9) Marv company

Marv Company's direct labor costs for manufacturing its only product were as foilows for October: Standard direct labor hours per unit of product 2.6 Budgeted finished units for the period 7,700 Actual number of finished units produced 6,290 Standard wage rate per direct labor hour (SP) $ 26.00 Direct labor costs incurred $326,466 Actual wage rate per direct labor hour (AP) $ 24.06 ' The direct labor rate variance for October, rounded to the nearest dollar, was