Affordable Electronics Inc. manufactures medium$-$quality, reasonably priced wireless speakers for home use. The company uses standards to control its costs. The labour standards that have been set for one speaker are as follows:

$\backslash$table$[[,$Standard Rate,Standard$],[$Standard Hours,per Hour,Cost$],[12$ minutes hours

$1-$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$).)$

Total variance

$

${57513}_{?}$

$2.$ Break down the difference in cost from requirement $1-$b above into a labour rate variance and a labour efficiency variance. $($Indicate the effect of each variance by selecting $"$F$"$ for favourable, $"$U$"$ for unfavourable, and "None" for no effect $($i$.$e$.,$ zero variance$).)$

$\backslash$table$[[,,],[$Labour rate variance,,$],[$Labour efficiency variance,,$]]$