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 totalied $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.) 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).)