The first image is of the questions and the spots to fill in. The second image is the options that can go in the boxes on the right side.

\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