Harold Enterprise makes a single type of product. The company operates a standard costing system. The standard production cost for 2021 is based upon a budgeted annual production of 12,000 units. Production is expected to be spread evenly throughout the 12 calendar months. At the start of 2021, there were no inventory of finished goods or work-in-progress.

Unit standard cost data for 2021 is:

Direct material	6kg @ RM13 kg
Direct labour	3 hours @ RM12 hour

Budgeted fixed overhead, to be incurred evenly for 2021 is:

Production	RM216,000
Administration, selling and distribution	RM120,000

At the end of January 2021, the following actual data is recorded:

Units produced	920
Units sold	850
	RM
Sales revenue	134,000
Material used in production	73,400
Direct labour	32,030
Fixed production overhead	17,840
Fixed administration, selling and distribution overhead	10,780
Efficiency ratio	92%

Required:

For January 2021, calculate the direct labour rate variance.