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Marv Company's direct labor costs for manufacturing its only product were as follows for October: Standard direct labor hours (DLHs) per unit of product 2.0

Marv Company's direct labor costs for manufacturing its only product were as follows for October:

Standard direct labor hours (DLHs) per unit of product 2.0
Budgeted finished units for the period 6,900
Actual number of finished units produced 5,900
Standard wage rate per direct labor hour (SP) $ 29.00
Direct labor costs incurred $ 351,000
Actual wage rate per direct labor hour (AP) $ 27.00

The direct labor rate variance for October was:

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