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 @ $120 per hour 4 hours @ $38 per hour Will preparation 1.5 hour @ $176 per hour 3 hours @ $25 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 94 hours @ $135 average attorney cost per hour 133 hours @ $43 average paralegal cost per hour Will preparation 37 hours @ $183 average attorney cost per hour 93 hours @ $28 average paralegal cost per hour Collapse question part (a) 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 $