For labour cost in the lab:

Jacqui Bassett, chief administrator for the city hospital, is concerned about costs for tests in the hospital$$s lab. Bassett has asked you to evaluate costs for the past month. The following information is available:

Basically, two types of tests are performed in the lab: blood tests and smears. During the past month, $3,150$ blood tests and $4,200$ smears were performed in the lab.

Small glass plates are used in both types of tests. During the past month, the hospital purchased $21,000$ plates at a cost of $$46,200.$ This cost is net of a $6\%$ quantity discount. $2,100$ of these plates were still on hand unused at the end of the month; there were no plates on hand at the beginning of the month.

During the past month, $1,900$ hours of labour time were recorded in the lab. The cost of this labour time was $$22,705.$

Variable overhead cost last month in the lab for utilities and supplies totalled $$12,160.$

The hospital has never used standard costs. By searching industry literature, however, you have determined the following nationwide averages for hospital labs:

Plates: Two plates are required per lab test. These plates cost $$2\mathrm{.}35$ each and are disposed of after the test is completed.

Labour: Each blood test should require $0\mathrm{.}30$ hour to complete, and each smear should require $0\mathrm{.}15$ hour to complete. The average cost of this lab time is $$14\mathrm{.}00$ per hour.

Overhead: Overhead cost is based on direct labour$-$hours. The average rate for variable overhead is $$5\mathrm{.}30$ per hour.

Bassett would like a complete analysis of the cost of plates, labour and overhead in the lab for the last month so that she can get to the root of the lab$$s cost problem.

a$.$ Compute a labour rate variance and a labour efficiency variance. $($Do not round intermediate calculations. Round "Efficiency

variance" answer to $2$ decimal places. Indicate the effect of each variance by selecting $"$F$"$ for favourable, $"$U$"$ for unfavourable,

and "None" for no effect $($i$.$e$.,$ zero variance$).)$