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Delta Company developed standard costs for direct material and direct labour. At the beginning of 2 0 2 4 , Delta estimated the following standard

Delta Company developed standard costs for direct material and direct labour. At the beginning of 2024, Delta estimated the following standard costs for one of their major products.
Budgeted quantity Budgeted price
Direct materials 0.67 pounds $71 per pound
Direct labour 0.18 hours $29.00 per hour
During the month of April 2024, Delta produced and sold 24614 units of the product, using 21838 pounds of direct materials at an average cost per pound of $77 and 9932 direct manufacturing labour-hours at an average wage of $31.83 per hour.
Calculate the direct manufacturing labour rate variance for April 2024.(If the variance is unfavourable, present your answer as a negative (e.g.,-100), if it is a favourable variance, present only the figure.)(Round your final answer to the nearest dollar.)

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