During the latest month, the company purchased and used 58,000 pounds of direct materials at a price of $1.5 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $44,891 based on 5,830 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $26.400 and fixed manufacturing overhead incurred was $13,000. Based on this information, the direct labor rate variance for the month was: During the latest month, the company purchased and used 58,000 pounds of direct materials at a price of $1.5 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $44,891 based on 5,830 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $26.400 and fixed manufacturing overhead incurred was $13,000. Based on this information, the direct labor rate variance for the month was