Crane Paints manufactures artist's oil paints. Each 40 ml tube of paint requires 5 minutes of direct labor, and the standard labor rate is $8.23 per direct labor hour. In September, Crane incurred 11,340 direct labor hours at a cost of $90,000 to produce 148,400 tubes of paint. Calculate Crane's direct labor rate variance for September. (Round answer to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter o for the amounts.) Direct labor rate variance ta