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Vaughn 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

Vaughn Paints manufactures artist's oil paints. Each 40ml tube of paint requires 5 minutes of direct labor, and the standard labor rate is $8.50 per direct labor hour. In September, Vaughn incurred 11,710 direct labor hours at a cost of $100,070 to produce 140,700 tubes of paint.
Calculate Vaughn'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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