Exercise 6-15 Crane Paints manufactures artists oil paints. Each 40 ml tube of paint requires 5 minutes of direct labor, and the standard labor rate is $8.12 per direct labor hour. In September, Crane incurred 10,970 direct labor hours at a cost of $86,000 to produce 146,600 tubes of paint. Calculate Cranes direct labor rate variance for September. (Round answer to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Direct labor rate variance $