Management at Robo Weld Inc. has estimated that each quality control inspector should be able to make an average of $24$ inspections per hour. Retired factory supervisors are excellent quality control inspectors because of their familiarity with the products and processes in the plant. Robo Weld management has decided to staff the quality control program with these individuals and has set $$20$ as the standard hourly rate. During the first month of the new program, $50,040$ inspections were made, and the total pay to the inspectors was $$38,950$ for $2,050$ hours of work.a$.$ Perform a variance analysis for management on the quality control labor cost.

Note: Do not use a negative sign with your answers.

b$.$ Assume that management could hire eight full$-$time inspectors for a monthly salary of $$4,500$ each and hire part$-$timers for the overflow. Each full$-$time

inspector would work $170$ hours per month. How would the total cost of this alternative compare to the cost of a $2,050-$hour month at the standard rate of $$20$

per hour?