Heston Pigments manufactures artist's oil paints. Each 40 ml tube of paint requires 5 minutes of direct labor, and the standard labor rate is $8.4 per direct labor hour. In September, Heston incurred 10, 800 direct labor hours at a cost of $88,000 to produce 120,000 tubes of paint. Calculate Heston's 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 $