Sunland Products embosses notebooks with school and corporate logos. Last year, the company’s direct labor payroll totaled $314,433 for 49,910 direct labor hours. The standard wage rate is $6.00 per direct labor hour.

Calculate Sunland’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.)

Direct labor rate variance

$Enter direct labor rate variance in dollars rounded to 0 decimal places