The following direct labor standards have been established for product O64L: 
The following data pertain to last month's operations: 
Required:
a.What was the labor rate variance for the month?
b.What was the labor efficiency variance for the month?
Definitions:
Chemical Imbalance
A theorized condition proposed to result from disruptions in neurotransmitter levels, often associated with psychiatric disorders.
Central Nervous System
Comprises the brain and spinal cord, functioning as the primary control center for processing and interpreting information in the body.
Epigenetics
The study of changes in gene expression caused by mechanisms other than changes in the DNA sequence itself.
Biopsychosocial Approach
A holistic perspective on health and illness that considers biological, psychological, and social factors.
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