my standar hour is

Afordbale Elactronics Inc. Manufactures inedum$-$qusity, reasonably priced wireless speakets for hame use, the com standards to confrol its costs. The labour standards that have been set for cone speaker are as followe:

During July. $3,850$ hours of direct labour time were recorded to make $16,000$ units. The direct labour cost totalled $ manth.

Requineat:

$1.$e$.$ What direct labour cost should have been Incurred to make the $16,000$ speakers? $($Do not round intermedinte

Dract habour cost

$$,64,000$

$1-$b$.$ By how much does direct labour cost differ from the cost that was incurred? $($Indicate the effect of variance favourabie, $"$U$"$ for unfovourable, and "None" for no effect $($i$.$e$.,$ zero variance$).)$

Tolsi variunce

$$,2,000$