Marigold Paints manufactures artists oil paints. Each 40 ml tube of paint requires 5 minutes of direct labor, and the standard labor rate is $8.20 per direct labor hour. In September, Marigold incurred 11,060 direct labor hours at a cost of $91,077 to produce 136,000 tubes of paint. Calculate Marigolds direct labor rate variance for September. (Round intermediate calculations to 5 decimal places, e.g. 1.24638 and final answer to 0 decimal places, e.g. 5,275.)

Direct labor rate variance is? and it is favorable, unfavorable or neither favorable nor unfavorable?