Tri Town Web Designs creates websites for businesses. Tri Town has a basic website creation package that it offers for a flat fee of $$820.$ This package includes everything that a business would need to have a simple but functional website built. Tri Town estimates that each of these websites should take, on average, $7\mathrm{.}20$ hours of web designer time. Tri Town pays its web design employees an average of $$39$ per hour.

Last month, Tri Town sold and built $130$ websites for $$820$ each. web design employees worked a total of $860$ hours at a total payroll cost of $$44,010.$

$($a$)$

Your answer is correct.

Calculate the labor rate and efficiency variances for the past month. $($Round intermediate calculations to $2$ decimal places, e$.$g$.14\mathrm{.}37$ and final answers to $0$ decimal places, e$.$g$.125.$ Enter all variances as a positive number.$)$

$\backslash$table$[[$Labor Rate Variance,$$,],[,,],[$Labor Efficiency Variance,$$,$Favorable$]]$

$($b$)$

Your answer is correct.

Calculate the standard amount of contribution margin $($sales price less variable labor cost$)$ that Tri Town would expect to make on an average website. $($Round answer to $0$ decimal places, e$.$g$.125.)$

Contribution margin

$

per Web site

$($c$)$

Your answer is incorrect.

Calculate the actual amount of contribution margin $($sales price less variable labor cost$)$ that Tri Town made, on average, on each website in the past month. $($Round answer to O decimal places, e$.$g$.125.)$

Actual contribution margin

$

per Web site