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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

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 $5.25 per yard, direct labor of 2.00 hours at $16.00 per hour, and overhead applied per sleeping bag at $19.00. In the month of April, the company actually produced 5,200 sleeping bags using 27,300 yards of material at a cost of $5.30 per yard.The labor used was 11,700 hours at an average rate of $19.50 per hour.

The actual overhead spending was $96,200.

Determine the labor rate variance and round to the nearest whole dollar (enter a favorable variance as a negative number or enter an unfavorable variance as a positive number)

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