Vaughn Products embosses notebooks with school and corporate logos. Last year, the company's direct labor payroll totaled $375,011 for 49,930 direct labor hours. The standard wage rate is $7.60 per direct labor hour. Calculate Vaughn's direct labor rate variance. (Round answer to O decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter O for the amounts.) $ Direct labor rate variance Favorable