The following labor standards have been set for a product: 
The following data pertain to operations for the period. 
Required:
Calculate the direct labor rate and efficiency variances and indicate whether the variances are favorable or unfavorable.
Definitions:
Telling Style
A communication approach characterized by explicitly instructing or directing others in what they should do.
Task Behavior
A leadership style characterized by clear explanations of tasks, directions, and expectations to ensure that goals are understood and accomplished.
Transactional Leaders
Leaders who focus on routine transactions, using rewards and punishments to motivate followers.
Rewards And Punishment
the use of positive reinforcements (rewards) and negative consequences (punishments) to influence behavior.
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