Spence Corporation,which makes skylights,has provided the following data for December: 
Required:
Compute the rate variances and the efficiency variances for indirect labor and power and indicate whether they are favorable or unfavorable.
Definitions:
Social Factors
Elements that impact individuals and their behavior, including family, education, religion, and economic status.
Genetic
Pertaining to genes and heredity, focusing on how certain traits or conditions are passed from parents to offspring.
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The ability of an individual or organization to interact effectively with people of different cultures and socio-economic backgrounds.
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