Acompany predicted that it would manufacture 10,000 units of finished goods during march. the direct labor standards indicated that each unit of finished goods requires 2.4 direct labor hours at a standard wage of $20 per hour, totaling $48.00 per finished good unit. during march, the company actually made 9,000 units of finished goods. production used 2.5 labor hours per finished unit, and the company actually paid $21 per hour, totaling $52.50 per unit of finished product. what amount is the company's direct labor rate variance for march?