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Waterway Paints manufactures artist's oil paints. Each 40ml tube of paint requires 5 minutes of direct labor, and the standard labor rate is $8.10 per

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Waterway Paints manufactures artist's oil paints. Each 40ml tube of paint requires 5 minutes of direct labor, and the standard labor rate is $8.10 per direct labor hour. In September, Waterway incurred 11,800 direct labor hours at a cost of $96,160 to produce 133,800 tubes of paint. Calculate Waterway'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.)

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