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:
Blake and Mouton
The creators of the Managerial Grid Model, which is a tool for assessing leadership styles based on concern for people and concern for production.
Managerial Style
The individual approach adopted by a manager or leader in overseeing and directing employees and operations within an organization.
Country Club
An organization or venue providing recreational sports and socializing facilities to its members.
Followership
describes the role or behaviors of individuals who support and are guided by a leader, contributing to the achievement of group or organizational goals.
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