What is the direct labor rate variance?

QUESTION 1 10 points Save Atlanta, Inc. has collected the following data for the manufacture of widgets used as a component in one of its products. Budgeted direct labor allowed: 1/2 hour per widget at $18.1 per hour Actual direct labor cost: 20,500 hours costing $395,000 Number of widgets produced: 40,000 What is the direct labor rate variance? (Note this could be a positive number indicating an unfavorable variance or a negative number indicating a favorable variance.)