Europa Company manufactures only one product. Presented below is direct labor information for November.

Standard direct labor hours per unit of product $4\mathrm{.}20$

Number of finished units produced $5,200$

Standard wage rate per direct labor hour $($SP$)$ $ $20\mathrm{.}20$

Total direct labor payroll for the period $ $397,800$

Actual wage rate per direct labor hour worked $($AP$)$ $ $17\mathrm{.}00$

The direct labor rate variance for November $($to the nearest dollar$)$ was: