NewTone, Inc makes MP3 players and uses standard costing. They recently used 20,272 labor hours to produce 7,006 units. They originally budgeted 21,493 hours to produce 7,320 units with payroll of $337,141. The company's actual payroll cost amounted to $300,602. What was the direct labor price (rate) variance? Please round to the nearest dollar at the end of your calculations. If the variance is favorable, write your answer as a positive number. If the variance is unfavorable, write your answer as a negative number. Note that this positive vs. negative is due to Canvas limitations. In the real world, and on my exams, you would need to sign your variances as "U" or "F