The Dudley Travel Agency has found that, on average, its travel agents take 1.5 hours to serve

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The Dudley Travel Agency has found that, on average, its travel agents take 1.5 hours to serve each client and that those travel agents are paid a standard rate of $25 per hour.
The following table contains the labor data for the Dudley Travel Agency for 2012:

The Dudley Travel Agency has found that, on average, its

Required
a. Calculate the labor rate and efficiency variances.
b. Calculate the controllable overhead variance and the overhead volume variance.
c. What might have caused eachvariance?

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