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:
Beta Amyloid
A protein fragment snipped from an amyloid precursor protein (APP) that, in excessive amounts, can form plaques in the brain, a hallmark of Alzheimer's disease.
Synapse Transmission
The process by which nerve impulses are transmitted across a synapse from one neuron to another or to a muscle or gland cell.
Neuron
A specialized cell transmitting nerve impulses; a nerve cell.
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