Sheridan Paints manufactures artists oil paints. Each 40 ml tube of paint requires 5 minutes of direct labor, and the standard labor rate is $8.30 per direct labor hour. In September, Sheridan incurred 11,340 direct labor hours at a cost of $94,644 to produce 148,400 tubes of paint. Calculate Sheridans direct labor rate variance for September. (Round intermediate calculations to 5 decimal places, e.g. 1.24638 and final answer to 0 decimal places, e.g. 5,275.) Direct labor rate variance $enter the direct labor rate variance in dollars rounded to 0 decimal places select an option