Conceptual Connection: Refer to Requirement 2. Suppose that the industrial engineer argued that the new layout should not be evaluated after only one week. The reasoning was that it would take at least a week for the workers to become efficient with the new approach. Suppose that the production is the same the second week and that the actual labor hours were 14,700 and the labor cost was $220,500. If there is no variance, enter "0" and select "No variance" from the dropdown