Affordable Electronics inc, macufactures medium quality, reasonably priced witeless ipeakers for home use. TBe corepiny uset standards to control its costs. The labour standards that heve been set for ono speoker are at folions Dueing July, 6.550 hours of direct labour time were recorded to mike 21.000 units. The direct labour coit lobalied 569.430 for the month Requirect 1-a. What direct labour cost should have been incurred to make the 21,000 speakers? (bo net round intermediate caicuiations! 1.b. By how much does direct labour cost dfee from the cost that was incumed? findicate the elfect of variance by selecthy 'F= for favourable. " u " for unfavourable, and "None" for no etfect (Ge. zero varlance)