When auto manufacturer BMW purchased the RollsminusRoyce brand name, BMW had to hire and train a new staff of assembly workers. The new workers were paid $ 27.00$27.00 per hour, worked a total of 8 comma 6008,600 hours, and produced 2 comma 4002,400 cars. BMW budgeted for a standard labor rate of $ 31.00$31.00 per hour and 1.51.5 direct labor hours per car. What is the direct labor rate variance for the RollsminusRoyce division?