Use the following data to find the direct labor rate variance if the company produced 7,000 units of product during the period. 
Definitions:
Horney
Karen Horney was a psychoanalyst known for her theory of neurotic needs and her disagreements with Freud's theories on female psychology.
Adult Development
The psychological and physical changes that occur in humans as they age from early adulthood through old age, encompassing various domains such as emotional, cognitive, and social changes.
Power Center
A retail location consisting of a huge shopping strip with multiple anchor (or national) stores.
Regional Shopping Center
A retail location consisting of 50 to 150 stores that typically attract customers who live or work within a 5- to 10-mile range, often containing two or three anchor stores.
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