Concord Products embosses notebooks with school and corporate logos. Last year, the company's direct labor payroll totaled $ 340,395 for 49,190 direct labor hours. The standard wage rate is $7.00 per direct labor hour. Calculate Concord's direct labor rate variance. (Round answer to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter for the amounts.) $ Direct labor rate variance