CL prepared the following Direct Labour budget for 2,000 units of glass drinkware for June 2023: Item Amount Standard Hour 0.5 hours per glass Standard Rate $16 per hour In that month, 2, 100 units of glass drinkware were actually manufactured and the total direct labour cost amounted to $16,200 in that month. The actual rate incurred for the direct labour is $18 per hour. Fill in the blanks (a to b) below to compute the Direct Labour Efficiency Variance and state the favourability of variance in (c). Digact Labour Efficiency Variance [(a) 0.5 hrs - (b) hrs ] * $10 = $XXX [(c)