Europa Company manufactures only one product. Presented below is direct labor information for Novembe Standard direct labor hours per unit of product Number of finished units produced Standard wage rate per direct labor hour (SP) Total direct labor payroll for the period Actual wage rate per direct labor hour worked (AP) 5.10 4,400 $ 21.10 $434,970 $ 17.90 The direct labor rate variance for November to the nearest dollar) was