Direct Labor Standards for a Service Company One of the operations in the Wonderiand Post Office is a mechanical mail sorting operation. In this operation, letter mafl is sorted at a rate of one fetter perisecond. The letter is mechanically sorted from a three-digit code input by an operator sitting at a keyboard. The manager or the mechanicat sorting operation wants to determine the number of temporary employees to hire for December. The manager estimates that there will be an additional 23,400,000 pieces of mail in December, due to the upcoming holiday season Assume that the sorting operators are temporary employees. The union contract requires that temporary employees be hired for one month at a time. Each temporary employee is hired to work 130 hours in the month. a. How many temporary employees should the manaper hire for December? employees b. If each temporary employee earns a standard $13 per hour, what would be the labor time variance if the actual number of add tional letters sorted in December was 24,120,000 ? Enter a tavorable variance as a negative number using a minus sign and an unfavorable variance as a positive number