The following direct labor data pertain to the operations of Nagel Manufacturing Company for the month of November: 
Instructions
Prepare a matrix and calculate the labor variances. 
Definitions:
Coccyx
The small, triangular bone at the base of the spinal column, consisting of three to five fused vertebrae, also known as the tailbone.
Interosseous Membrane
A fibrous sheet connecting the bones of the forearm (ulna and radius) or the leg (tibia and fibula), providing stability and a surface for muscle attachment.
Ligament
Fibrous connective tissue that connects bones to other bones, providing joint stability.
Obturator Foramen
A large opening in the pelvis through which nerves and blood vessels pass, surrounded by the pubic and ischial bones.
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