Please help me asap.

Selzer & Hollinger, 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	2.5 hours @ $130 per hour	4 hours @ $37 per hour
Will preparation	1.5 hour @ $171 per hour	3 hours @ $28 per hour

Over the past month, Selzer & Hollinger has handled 34 business incorporations and 34 wills. Actual hours and costs follow:

Costs of Attorneys	Costs of Paralegals
Business incorporation	92 hours @ $137 average attorney cost per hour	132 hours @ $45 average paralegal cost per hour
Will preparation	36 hours @ $166 average attorney cost per hour	89 hours @ $28 average paralegal cost per hour

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

$