Sheffield Products embosses notebooks with school and corporate logos. Last year, the company's direct labor payroll totaled $341,230 for 49,400 direct labor hours. The standard wage rate is $7.00 per direct labor hour. Calculate Sheffield's direct labor rate variance. (Round answer to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter O for the amounts.) $ Direct labor rate variance e Textbook and Media Save for Later Attempts: 0 of 3 used Submit