Affordable Electronics Inc. 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 follows: Standard Rate Standard Standard Hours per Hour Cost $5.10 18 minutes (0.30 hours $17.00 During July, 8,280 hours of direct labour time were recorded to make 27,000 units. The direct labour cost totalled $144,900 for the month. Required: 1-a. What direct labour cost should have been incurred to make the 27,000 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