1. (2 Pts) Accurate Tax Returns budgets two direct labor hours for every tax return that it Prepares, at a standard cost of AED 32 an hour. During the most recent year, 540 returns were completed with the labor cost totaling AED 24.000. The actual labor cost was AED 44,44 per hour during that period. The actual number of labor hours was 1000. What is the direct labor cost variance? AED For U? (Both must be correct for credit)