Blue Company produces picture frames. During the year, 250,000 picture frameswere produced. Materials and labor standards for producing the picture framesare as follows:

Direct materials (2 pieces of wood @ $3)

$6.00

Direct labor (2 hours @ $14.50)

$29.00

Blue purchased and used 600,000 pieces of wood at $2.5 each, and its actuallabor hours were 400,000 hours at a wage rate of $15.00.

What is Blue's total labor variance?