Sheffield Products embosses notebooks with school and corporate logos. Last year, the companys direct labor payroll totaled $341,230 for 49,400 direct labor hours. The standard wage rate is $7.00 per direct labor hour. Calculate Sheffields 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.) Direct labor rate variance $enter the direct labor rate variance in dollars rounded to 0 decimal places select an option