SkyChefs, Inc., prepares in$-$flight meals for a number of major airlines. One of the company's products is grilled salmon in dill sauce with baby new potatoes and spring vegetables. During the most recent week, the company prepared $5,100$ of these meals using $2,000$ direct labor$-$hours. The company paid these direct labor workers a total of $$28,000$ for this work, or $$14\mathrm{.}00$ per hour.

According to the standard cost card for this meal, it should require $0\mathrm{.}40$ direct laborhours at a cost of $$13\mathrm{.}50$ per hour.

Required:

According to the standards, what direct labor cost should have been incurred to prepare $5,100$ meals? How much does this differ from the actual direct labor cost? $($Round labor$-$hours per meal and labor cost per hour to $2$ decimal places.$)$

$\backslash$table$[[$Number of meals prepared,$],[$Standard direct labor$-$hours per meal,$],[$Total direct labor$-$hours allowed,$],[$Standard direct labor cost per hour,$],[$Total standard direct labor cost,$],[$Actual cost incurred,$],[$Total standard direct labor cost,$],[$Total direct labor variance,$