Coronado Paints manufactures artist's oil paints. Each 40 ml tube of paint requires 5 minutes of direct labor, and the standard labor rate is $7.90 per direct labor hour. In September, Coronado incurred 10,960 direct labor hours at a cost of $87 168 to produce 130,100 tubes of paint Calculate Coronado's direct labor rate variance for September (Round intermediate calculations to 5 decimal places, e.g. 1.24638 and final answer to o decimal places, e.g. 5,275) $ Unfavorable 2 Direct labor rate variance