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The per-unit standards for direct labor are 3.1 hours at $19.40 per hour. Last month, actual direct labor payroll was $172,429 for 8,100 direct labor

The per-unit standards for direct labor are 3.1 hours at $19.40 per hour. Last month, actual direct labor payroll was $172,429 for 8,100 direct labor hours. 2,200 units of finished goods were produced. What was the total labor variance for last month? Enter a favorable variance as a positive number or an unfavorable variance as a negative number.

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