a$.$ Compute the rate and efficiency variances.

b$.$ In the past, the $35$ technicians employed in the production of Fludex consisted of $20$ senior technicians and $15$ assistants. During

November, the company experimented with fewer senior technicians and more assistants in order to reduce labor costs. Would you

recommend the new labor mix be continued? Explain.

Compute the variable overhead rate and efficiency variances. What relation do you see between this efficiency variance and the labor

efficiency variance?