Information for the Tempting Treats Company is as follows: Standard inputs for each batch of cookies 3 hours 20 kg Standard price per input $17 per hour $3.50 per kg Direct labour Direct materials Each batch of cookies contains 1,000 cookies. During April, production of 120,000 cookies was planned, but 125,000 cookies were actually made. At an actual price of $3.25 per kg, 2,600 kg of direct materials were purchased and used. The total direct labour cost of the month was $7,000, and the actual pay per hour was $15. Required: Calculate the direct labour rate variance [(actual price per input standard price per input) x actual quantity]