Pendennis plc had the following budget and actual figures for Product ZN6 during April: Budget Actual Output 2,200 units 2,500 units Sales revenue 176,000 205,000 Raw materials (77,000) 22,000 metres (98,800) 28,000 metres Labour (66,000) 11,000 hours (65,000) 13,000 hours Fixed overheads (24,200) (21,400) Profit 8,800 19,800 What is the direct labour rate variance for Product ZN6 for the month of April