Calculate the labor rate and labor efficiency variances for


Selzer & Hollinger, a low-cost legal Firm, has set time standards for each of the two basic legal services it offers, which include the following:

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Over the past month, Selzer & Hollinger has handled 35 business in corporations and 25 wills.

Actual hours and costs follow:

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Required:

a. Calculate the labor rate and labor efficiency variances for attorneys doing business in corporations.

b. Calculate the labor rate and labor efficiency variances for attorneys preparing wills.

c. Calculate the labor rate and labor efficiency variances for paralegals assisting with business in corporations.

d. Calculate the labor rate and labor efficiency variances for paralegals assisting with wills.

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Managerial Accounting: Calculate the labor rate and labor efficiency variances for
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