Bowie sporting goods manufactures sleeping bags. The manufacturing standards per sleeping bag, based on 5,000 sleeping bags per month, are as...

Bowie sporting goods manufactures sleeping bags. The manufacturing standards per sleeping bag, based on 5,000 sleeping bags per month, are as follows:

Direct material of 5.50 yards at $5.50 per yard

Direct labor of 2.00 hours at $20.00 per hour

Overhead applied per sleeping bag at $18.00

In the month of April, the company actually produced 5,100 sleeping bags using 26,800 yards of material at a cost of $5.30 per yard. The labor used was 12,750 hours at an average rate of $16.50 per hour. The actual overhead spending was $96,200.

Determine the labor quantity variance. Enter a favorable variance as negative and unfavorable as positive.