Selzer & Hollinger, a low-cost legal firm, has set time standards for each of the two basic

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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:

Selzer & Hollinger, a low-cost legal firm, has set time

Over the past month, Selzer & Hollinger has handled 40 business incorporations and 30 wills. Actual hours and costs follow:

Selzer & Hollinger, a low-cost legal firm, has set time

Required
a. Calculate the labor rate and labor efficiency variances for attorneys doing business incorporations.
b. Calculate the labor rate and labor efficiency variances for attorneys preparing wills.
c. Calculate the labor rate and labor efficiency variances for paralegals assisting with business incorporations.
d. Calculate the labor rate and labor efficiency variances for paralegals assisting with wills.

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