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, $2,150$ hours of direct labour time were recorded to make $10,000$ units. The direct labour cost totalled $$21,070$ for the

month.

Requirect:

$1-$a$.$ What direct labour cost should have been incurred to make the $10,000$ speakers? $($Do not round intermediate calculations.$)$

$1-$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$).)$

Break down the difference in cost from requirement $1-$b above into a labour rate variance and a labour efficiency variance. $($Indicate

the effect of each variance by selecting $"$F$"$ for favourable, $"$U$"$ for unfavourable, and "None" for no effect $($i$.$e$.,$ zero variance$).)$

The budgeted variable manufacturing overhead rate is $$3\mathrm{.}00$ per direct labour$-$hour. During July, the company incurred $$6,880$ in

variable manufacturing overhead cost. Compute the variable overhead spending and efficiency variances for the month. $($Indicate the

effect of each variance by selecting $"$F$"$ for favourable, $"$U$"$ for unfavourable, and "None" for no effect $($i$.$e$.,$ zero variance$).)$answer $23$please