Home Decor Company manufactures special metallic materials for luxury homes that require highly skilled labor. Home Decor uses standard costs to prepare its flexible budget. For the first quarter of theyear, direct materials and direct labor standards for one of their popular products were asfollows:

Directmaterials: 2 pounds per unit $3 per pound

Directlabor: 5 hours perunit $14 per hour

Home Decor produced 5,000 units during the quarter. At the end of thequarter, an examination of the labor costs records showed that the company used 30,000 direct labor hours and actual total direct labor costs were $372,000. What is the direct labor costvariance? (Round any intermediate calculations to the nearestcent, and your final answer to the nearestdollar.)