Erie Company manufactures an MP3 player called the Jogging Mate. The company uses standards to control its costs. The labour and variable overhead standards that have been set for one Jogging Mate MP3 player are as follows: Standard Rate Standard Hours per Hour Standard Cost Direct labour 18minutes $ 15.00 Variable overhead 18minutes $ 5.00 $ 4.50 $ 1.50 Budgeted fixed overhead was estimated to be $21,000 per month. Fixed overhead cost is applied using direct labour-hours. During August, 3,650 hours of direct labour time was recorded in the manufacture of 13,000 units of the Jogging Mate. The direct labour cost totalled $63,800 for the month. Actual variable overhead and fixed overhead costs were $13,870 and $22,000, respectively. Required: 1-a. What direct labour cost should have been incurred in the manufacture of the 13,000 units of the Jogging Mate? (Do not round intermediate calculations.) Direct labour cost 1-b. Calculate the total direct labor cost variance? (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).) Variance