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The standard cost of product 2525 includes 2.80 hours of direct labour at $14.05 per hour. The predetermined overhead rate is $21.25 per direct labour

The standard cost of product 2525 includes 2.80 hours of direct labour at $14.05 per hour. The predetermined overhead rate is $21.25 per direct labour hour. During July, the company incurred 6,820 hours of direct labour at an average rate of $14.45 per hour and $140,100 of manufacturing overhead costs. It produced 2,400 units. Calculate the Labour Quantity Variance $: (Omit $, and do not write favourable or unfavourable).

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