Consider a manufacturer that makes a certain product. Variable manufacturing overhead and fixed manufacturing overhead are allocated to each unit made based on budgeted direct labour-hours. The following are the production data. (There were no beginning or ending inventories.) Budgeted variable overhead rate per DLH Budgeted DLHs per unit Data for May are as follows: Budgeted production volume Actual direct labour-hours Actual variable overhead costs Actual production volume Budgeted fixed overhead costs Actual fixed overhead costs 10 5 1,350 units 9,600 DLHS $ 91,200 1,800 units $ 81,000 $ 94,500 Required: 1-a. Calculate the direct labour-hours management will have expected to incur in light of the production volume achieved. Direct labour-hours hours 1-b. Which amount is relevant for determining labour efficiency variance? Relevant for determining labour efficiency variance actual direct labour-hours