From the following particulars of Rose Mary Company, calculate the total direct labor variance. 
Definitions:
Addicted Smokers
Individuals who have a dependency on nicotine, making it difficult for them to quit smoking despite the known health risks.
Cigarettes
Rolled paper tubes filled with tobacco that are intended for smoking.
Cross-Price Elasticity
A measure of how the quantity demanded of one product changes in response to a change in the price of another product.
Percentage Change
A mathematical calculation that shows how much a quantity has increased or decreased as a proportion of its former value.
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