What is the direct labor rate variance for March

Direct labor: 3 hours at $15 per hour 45.00 Variable overhead: 3 hours at $9 per hour 27 .00 Total standard variable cost per unit $112 . 00 3 of 15 The company also established the following cost formulas for its selling expenses: Variable Fixed Cost Cost per per Month Unit Sold s Advertising $ 350, 000 Sales salaries and commissions $ 400 , 000 $27.00 Shipping expenses $18 .00 The planning budget for March was based on producing and selling 21,000 units. However, during March th actually produced and sold 26,000 units and incurred the following costs: a. Purchased 160,000 pounds of raw materials at a cost of $6.50 per pound. All of this material was used in b. Direct-laborers worked 70,000 hours at a rate of $16.00 per hour. c. Total variable manufacturing overhead for the month was $655,200. d. Total advertising, sales salaries and commissions, and shipping expenses were $358,000, $530,000, and