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Sunland Paints manufactures artist's oil paints. Each 4 0 m l tube of paint requires 5 minutes of direct labor, and the standard labor rate

Sunland Paints manufactures artist's oil paints. Each 40ml tube of paint requires 5 minutes of direct labor, and the standard labor rate is $8.20 per direct labor hour. In September, Sunland incurred 10,910 direct labor hours at a cost of $89,924 to produce 133,500 tubes of paint.
Calculate Sunland's 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
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