Bowie Sporting Goods manufactures sleeping bags.

The manufacturing standards per sleeping bag, based on 5,000 sleeping bags per month, are as follows:

Direct material of 6.00 yards at $6.00 per yard

Direct labor of 2.00 hours at $18.00 per hour

Overhead applied per sleeping bag at $18

In the month of April, the company actually produced 5,100 sleeping bags using 26,800 yards of material at a cost of $5.50 per yard.The labor used was 12,000 hours at an average rate of $17.50 per hour.The actual overhead spending was $96,200.

Find labor quantity variance and round to the nearest whole dollar.Favorable variance as a negative number.Unfavorable variance as a positive number.