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 DLs per unit Data for Hay are as follows: Budgeted production volume Actual direct labour-hours Actual variable overhead costs Actual production volume 1,650 units 9,900 DLHS $ 84,150 2,400 units $ 92,400 $113,400 Budgeted fixed overhead costs: Actual fixed overhead costs 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