Belle Auto Detailing reported the following results for the past week: 
What is Belle's direct labor rate variance? (Round intermediary calculations to two decimal places.)
Definitions:
Direct Manufacturing Cost
Direct manufacturing cost encompasses all expenditures directly tied to the production of goods, including materials and labor but excluding overhead costs.
Produced Units
The quantity of units of a product made during a specific period.
Incremental Manufacturing Cost
The additional cost incurred to produce one more unit of a product.
Produced Units
The total number of finished goods produced by a company during a specific period.
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