Cocina en la Nube, Inc., prepares meals for flights for several major airlines.

One product of the company is grilled salmon in dill sauce with chambray potatoes and spring vegetables.

The standard cost sheet for this dish reflects the following:

Standard labor time	0.4 hours per meal
Standard labor rate	$9 per hour

In the last week, the company prepared 2,900 meals of this dish. Below is information related to the preparation of these 2900 meals:

Total labor hours incurred	1044 hours
Real labor rate	$11 per hour

REQUIRED: Determine the variance in direct labor RATE. If the variation is favorable the response must be positive (example 100) and if it is unfavorable the response must be negative (example -100). YOU MAY USE TWO DECIMALS IN YOUR ANSWER.

Answer: