Smithson comma Inc. manufactures lead crystal glasses. The standard direct labor time is $0\mathrm{.}2$ hour per$$ glass, at a cost of $ $18$ per hour. The actual results for one$$ month's production of $6$ comma $800$ glasses were $0\mathrm{.}3$ hours per$$ glass, at a cost of $ $10$ per hour. Calculate the direct labor cost variance and the direct labor efficiency variance.

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Part $1$

Select the$$ formula, then enter the amounts and compute the cost variance for direct labor and identify whether the variance is favorable$($F$)$ or unfavorable$($U$).$

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Direct Labor Cost Variance