Sheffield Products embosses notebooks with school and corporate logos. Last year, the company's direct labor payroll totaled $361,240 for 49,170 direct labor hours. The standard wage rate is $7.40 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 0 for the amounts.)