Affordable Electronier inc manufactures medium-quality, reasonably priced wireless speakers for home use. The company uses standards to control its costs. The latrour standards that have been set for one speaker are as follows During July. 8,580 hours of direct labout time were recorded to make 28.090 units, The direct labour cost tatalled $159,588 for the month Required: 1.a. What direct labour cont should have been incurred to make the 28,000 speakers? (Do not round intermediate calculations.) 1-b. fyy how much does direct labour cost differ from the cost that was incuired? (Indicate the effect of variance by selecting "F= for fovourable, "U" for unfavourable, and "None" for no effect (L.e., zero variance).) 2. Break down the difference in cost from requirement 1-b above into a labour rate variance and a labour efficiency variance. (Incicate the effect of each variance by selecting " F " for favourable, " U " for unfavourable, and "None" for no effect (i.e., zero variance).) 3. The budgeted variable manufacturing overhead rate is $2.00 per direct labour-hour. During July, the company incurred $18.018 in variable manufocturing overhead cost Compute the variable ovorhead 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).)