The Manchester Corporation manufactures wooden pictures frames. In order to better manage costs, the Manchester Corporation had previously developed the following standards for the manufacture of its product:

Each unit should have $3/4$ of a pound of direct materials purchased at $$12$ per pound.

Each unit should be produced in $48$ minutes at a direct labor cost of $$16$ per hour.

The company had the following detailed retails:

Actual production was $20,000$ units using $14,600$ pounds of direct materials at a total cost of $$168,000$ and required $11,000$ direct labor hours at a total cost of $$190,000.$ what is the company's price variance related to direct labor? use a postivie number to indicate a favorable variance or a negative number to indicate an unfavorable variance