Roger Parker, the production manager of Products Company, entered the office of controller Harris Johnson and asked, Harris, what gives here? I was charged for $330$ direct labor hours on Job AD$22,$ and my records show that we spent only $290$ hours on that job. That $40-$hour difference caused the total cost of direct labor and overhead for the job to increase by over $$5,500.$ Are my records wrong, or was there an error in the direct labor assigned to the job?Harris replied, Dont worry about it$,$ Roger. This job wont be used in your quarterly performance evaluation. Job AD$22$ was a federal government job, a cost plus contract, so the more costs we assign to it$,$ the more profit we make. We decided to add a few hours to the job in case there is some follow$-$up work to do$.$ You know how fussy the feds are.a$.$ What should Roger Parker do$?$b$.$ What is your opinion of Harris Johnsons costing?