Given the following information, calculate the direct labour rate variance. 
Definitions:
State and Local
Pertaining to government entities and functions at the subnational levels, including states, provinces, territories, cities, and towns.
Marginal Rate
The marginal rate often refers to the rate at which the next unit of time, expenditure, or activity will be valued, commonly used in the context of marginal tax rates or marginal rate of substitution in economics.
Upper Middle Class
A socioeconomic tier directly below the highest tier, typically characterized by higher education, professional careers, and a comfortable standard of living.
Working Class
A social group consisting of people employed in lower tier jobs, often involving manual or industrial labour, and receiving wages rather than salaries.
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