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PaquinManufacturing Inc.uses standard costing and has established the following standards for its single product: Direct Materials 2 litres at $3 per litre Direct Labour 0.5

PaquinManufacturing Inc.uses standard costing and has established the following standards for its single product:

Direct Materials

2 litres at $3 per litre

Direct Labour

0.5 hours at $8 per hour

Variable Manufacturing Overhead

0.5 hours at $2 per hour

During November, the company made 4,000 units and incurred the following costs:

Direct Materials Purchased

8,100 litres at $3.10 per litre

Direct Materials Used

7,600 litres

Direct Labour Used

2,200 hours at $8.25 per hour

Actual Variable Manufacturing Overhead

$4,175

What was the labour rate variance for November?

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