Bowie Sporting Goods manufactures sleeping bags. <br/><br/><br/>The

manufacturing standards per sleeping bag, based on 5,000 sleeping bags per month, are as follows:
Direct material of 6.00 yards at $6.00 per yard
Direct labor of 2.00 hours at $18.00 per hour
Overhead applied per sleeping bag at $18
In the month of April, the company actually produced 5,100 sleeping bags using 26,800 yards of material at a cost of $5.50 per yard. The labor used was 12,000 hours at an average rate of $17.50 per hour. The actual overhead spending was $96,200.
Find labor quantity variance and round to the nearest whole dollar. Favorable variance as a negative number. Unfavorable variance as a positive number.