The following direct labor standards have been established for product E45O: 
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:
Cerumen
A technical term for earwax, a natural substance produced in the ear canal that protects ears from dust, foreign particles, and microorganisms.
Hemoccult Test
A diagnostic test used to detect hidden blood in stool, which can be an indicator of various gastrointestinal disorders, such as colorectal cancer.
Peroxide-Based
Referring to products or compounds that contain peroxide, a chemical that acts as a bleaching agent or disinfectant.
Fecal Occult
A medical test used to check stool samples for hidden (occult) blood, which can be an indicator of colorectal cancer or other digestive system conditions.
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