Acme Cоmpаny uses а stаndard cоst accоunting system. For the current month, budgeted production is 700 units of finished goods and budgeted direct labor costs are $352,800. The company’s standard is 8.0 direct labor hours per unit of finished goods. Actual production is 670 units, actual direct labor costs are $342,270, and actual direct labor hours worked are 5,690 hours. What is the direct labor rate variance?