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Emerald Inc., a manufacturing company, has a sector that manufactures candles. It produced 21,800 units of candles in a month. It requires 0.00 hours per

Emerald Inc., a manufacturing company, has a sector that manufactures candles. It produced 21,800 units of candles in a month. It requires 0.00 hours per unit. The standard labor rate is $6 per hour. The actual direct labor time was 7,590 hours, and the actual direct labor cost for the period was $38,300. Compute the direct labor rate variance. Round your answer to nearest whole number.

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