Affordable Electronics Inc. manufactures medium$-$quality, reasonably priced wireless speakers for home use. The company uses

standards to control its costs. The labour standards that have been set for one speaker are as follows:

During July, $2,550$ hours of direct labour time were recorded to make $12,000$ units. The direct labour cost totalled $$29,580$ for the

month.

Required:

$1-$a$.$ What direct labour cost should have been incurred to make the $12,000$ speakers? $($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$).)$