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Runner Medical Testing draws blood samples from approximately 1,330 clients each month. The standard time for a technician to draw and prepare a blood sample

Runner Medical Testing draws blood samples from approximately 1,330 clients each month. The standard time for a technician to draw and prepare a blood sample for testing is 19 minutes. The standard wage rate for technicians is $37 per hour. During August, Runner hired a temporary employee at $65 per hour to fill in for a technician who quit unexpectedly. During the month, technicians processed 1,380 samples and were paid $21,072 for 439 hours of work related to drawing and preparing blood samples.

Calculate labor rate and efficiency variances for August. (Enter all variances as a positive number.)

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Labor Rate Variance $ Labor Efficiency Variance $

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