Fletcher Company collected the following data regarding production of one of its products. Compute the direct labor rate variance.

Direct labor standard $(2$ hours @ $$12\mathrm{.}75/$hour$)$ $ $25\mathrm{.}50$ per finished unit

Actual direct labor hours $99,800$ hours

Actual finished units produced $49,000$ units

Actual cost of direct labor $ $1,330,200$