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Affordable Electronics Inc. manufactures medium$-$quality, reasonably priced wireless speakers for home use. The company uses standards to control its costs. The labour standards that have been set for one speaker are as follows:

$\backslash$table$[[,$Standard Rate,Standard$],[$Standard Hours,per Hour,Cost$],[12$ minutes hours $..$ Also calculate Labour rate variance $,$ labour efficiency variance and also the variable overhead spending variance and variable overhead efficiency variance