Harry company has budgeted production 26,000 units, Actual production is 27,500 units. Labor: standard hourly labor rate: $22 per hour, standard hours allowed per completed units are 6.6 hours. actual labor hours worked are 183,000. Actual total labor costs are $4,020,000. Overhead: actual & budgeted fixed overhead is $1,029,600. Standard variable overhead rate $24.50 per standard labor rate. Actual variable overhead costs are $4,520,000. How do I compute the direct labor rate variance?