The following direct labor standards have been established for product S57S: 
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:
Birds Evolved
The scientific theory describing how modern birds are the descendants of dinosaur ancestors.
Premises
Statements or propositions that provide the basis or grounds for a conclusion in logical reasoning or argumentation.
Conclusion
A proposition whose truth an argument seeks to establish.
Proposition
A pronouncement that indicates a viewpoint or judgment.
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