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Seeder Co. makes organic non-GMO seed packets for the gardener market. The standard labor to count and assemble each packet is 0.05 hours at a

Seeder Co. makes organic non-GMO seed packets for the gardener market. The standard labor to count and assemble each packet is 0.05 hours at a cost of $17.85 per hour. Johnson Co. budgeted to make 65,000 seed packets but due to high demand, they ended up making 73,000 packets. They paid $316,008 for 18,480 hours of packet assembly time.

What is their labor cost variance for this period? Enter a favorable variance is a positive number and an unfavorable variance as a negative number.

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