The following labor standards have been established for a particular product: 
The following data pertain to operations concerning the product for the last month: 
Required:
a. What is the labor rate variance for the month?
b. What is the labor efficiency variance for the month?
Definitions:
Contrast Effect
The enhancement or diminishment of perception or judgment by the presence of a comparatively stronger or weaker stimulus.
Genetics
The branch of biology that deals with the inheritance of physical and behavioral characteristics.
Amygdala
The part of the brain responsible for processing reactions to fear.
Frontal Lobe
A region of the brain involved in decision making, problem-solving, control of purposeful behaviors, consciousness, and emotions.
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