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\fProblem 11-8 Dynatech, 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 2.50 hours @ $130 per hour 4 hours @ $40 per hour Will preparation 1.10 hour @ $178 per hour 2 hours @ $20 per hour Over the past month, Dynatech has handled 40 business incorporations and 30 wills. Actual hours and costs follow: Costs of Attorneys Costs of Paralegals Business incorporation 100 hours @ $129 average 144 hours @ $36 average attorney cost per hour paralegal cost per hour 34 hours @ $166 average 101 hours @ $27 average Will preparation attorney cost per hour 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 Unfavorable Favorable Neither Unfavorable nor Favorable Calculate the labor rate and labor efficiency variances for attorneys preparing wills. (Enter all variances as a positive number.) Labor rate variance Labor efficiency variance 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 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 Click if you would like to Show Work for this question: Open Show Work