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 @ $40 per hour
Will preparation		1.5 hour @ $171 per hour		3 hours @ $27 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			90 hours @ $139 average attorney cost per hour		138 hours @ $40 average paralegal cost per hour
Will preparation			36 hours @ $183 average attorney cost per hour		94 hours @ $28 average paralegal cost per hour

1.Calculate the labor rate and labor efficiency variances for attorneys doing business incorporations.

2. Calculate the labor rate and labor efficiency variances for attorneys preparing wills.

3.Calculate the labor rate and labor efficiency variances for paralegals assisting with business incorporations.

4. Calculate the labor rate and labor efficiency variances for paralegals assisting with wills.

p.s.Please show me how to do to the calculation, I want to know how to do it. Thank you very much.