Compute labor rate variance using the following information, clearly identifying whether the variance is favorable or unfavorable by selecting a negative sign in front of the amount if it is unfavorable or leave the number as positive if it is favorable in your final answer (round answers to the nearest whole dollar): Standard Quantities and Costs: DL (.2 hour per unit at $20 per hour) Actual Quantities, and Costs: DL hours =2,300 hours at $30 per hour Additional information: During the period, the company, budgeted to produce 12,000 lamps. It actually produced 10,000 lamps