Macaron, a low-cost legal firm, has set time standards for each of the two basic legal services it offers, which include the following: Attorney Time Paralegal Business incorporation 2.60 hours @ $110 per hour 5 hours @ $39 per hour Will preparation 1.40 hour @ $184 per hour 3 hours @ $24 per hour Over the past month, Macaron has handled 45 business incorporations and 35 wills. Actual hours and costs follow: Costs of Attorneys Costs of Paralegals Business incorporation 87 hours @ $133 average attorney cost per hour 142 hours @ $42 average paralegal cost per hour Will preparation 41 hours @ $171 average attorney cost per hour 94 hours @ $30 average paralegal cost per hour Calculate the labor rate and labor efficiency variances for attorneys doing business incorporations. (Enter all variances as a positive number.) Labor rate variance $ Labor efficiency variance GA $ e Textboo nd Media Calculate the labor rate and labor efficiency variances for attorneys preparing wills. (Enter all variances as a positive number.) Labor rate variance GA $ Labor efficiency variance GA $ e Textbook and Media Calculate the labor rate and labor efficiency variances for paralegals assisting with business incorporations. (Enter all variances as a positive number.) Labor rate variance $ $ Labor efficiency variance $ eTextbook and Media Calculate the labor rate and labor efficiency variances for paralegals assisting with wills. (Enter all variances as a positive number.) Labor rate variance $ Labor efficiency variance $