Irvin Racquet Company produces tennis racquets. The direct labour standard for each racquet is 0.50 hours...

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Irvin Racquet Company produces tennis racquets. The direct labour standard for each racquet is 0.50 hours at a cost of $22.00 per direct labour hour. During the month of April, Irvin Racquet Company used 1,200 direct labour hours to produce 2,350 racquets. Total direct labour cost for April was $26,100. What is the labour price (rate) variance for Irvin Racquet Company for April? Irvin Racquet Company produces tennis racquets. The direct labour standard for each racquet is 0.50 hours at a cost of $22.00 per direct labour hour. During the month of April, Irvin Racquet Company used 1,200 direct labour hours to produce 2,350 racquets. Total direct labour cost for April was $26,100. What is the labour price (rate) variance for Irvin Racquet Company for April?