"When auto manufacturer BMW purchased the Rollsminus Royce brand​ name, BMW had to hire and train a new staff of assembly workers. The new workers were paid​ $27 per​ hour, worked a total of​ 7,200 hours, and produced​ 2,100 cars. BMW budgeted for a standard labor rate of​ $32 per hour and 3.50 direct labor hours per car. What is the direct labor rate variance for the Rollsminus Royce ​division?"