The direct materials and direct labour standards for one bottle of Clean-All spray cleaner are given below:

	Standard Quantity or Hours		Standard Price or Rate			Standard Cost
Direct materials	6.0	millilitres	$	0.20	per millilitres	$	1.20
Direct labour	0.2	hours	$	15.00	per hour	$	3.00

During the most recent month, the following activity was recorded:

20,000 millilitres of material was purchased at a cost of $0.25 per millilitre.

All of the material was used to produce 3,000 bottles of Clean-All.

625 hours of direct labour time was recorded at a total labour cost of $10,000.

Assume that instead of producing 3,000 bottles of Clean-All during the month, the company produced only 2,000 bottles, using 16,000 millilitres of material. (The rest of the material purchased remained in raw materials inventory.)

1-a. What direct labour cost should have been incurred to make the 16,000 speakers? (Do not round intermediate calculations.)

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