Ridgid Octane Tools had the following information: Varian…

Ridgid Octane Tools had the following information: Variance Amount ($) Static-budget labor variance 49,000 (F) Labor efficiency variance 32,000 (F) Volume variance 74,000 (F) Flexible-budget labor variance  25,000 (U)   If the materials price variance is $13,000 unfavorable, what is the direct labor rate variance?