Affordable Electronics Inc. is a company that manufactures medium-quality, reasonably priced DVD players. The company uses standards to control its costs. The labour standards that have been set for one player are as listed:

Standard Standard Rate Standard Hours per Hour Cost 12 minutes (0.20 hours) $18.00 $3.60 During July, 3,550 hours of direct labour time were recorded to make 17,000 units. The direct labour cost totalled $63,190 for the month. Required: 1-a. What direct labour cost should have been incurred to make the 17,000 DVD players? (Do not round intermediate calculations.) Direct labour cost 1-b. By how much does direct labour cost differ from the cost that was incurred? (Indicate the effect of variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).) Total variance