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 $5.60 per yard

Direct labor of 2.00 hours at $16.00 per hour

Overhead applied per sleeping bag at $16.00

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 $20.50 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 positive number.Enter an unfavorable variance as a negative number. Enter as a whole number (no cents).

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