Exercise 6-14 Sheffield Products embosses notebooks with school and corporate logos. Last year, the company's direct labor payroll totaled $271,700 for 49,400 direct labor hours. The standard wage rate is $5.15 per direct labor hour. Calculate Sheffield's direct labor rate variance. (Round answer to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter o for the amounts.) Direct labor rate variance $ Click if you would like to Show Work fo Unfavorable Favorable Not Applicable pen Show Work