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: Standard Hours Standard Rate per Hour Standard) 18 minutes (0.30 hours) $12.00 Cost $3.60 During July, 7,150 hours of direct labour time were recorded to make 23,000 units. The direct labour cost totalled $91,520 for the month. Required. 1-a. What direct labour cost should have been incurred to make the 23,000 speakers? (Do not round intermediate calculations.) Direct labour cost