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In: AccountingSarah Aiken is the owner of Ridgewood Paws, a dog-groomingservice. At standard, it takes 1.0...Sarah Aiken is the owner of Ridgewood Paws, a dog-groomingservice. At standard, it takes 1.0 hour to groom each dog. Duringthe month of October, it took Ridgewood Paws employees 338 hours togroom 313 dogs, at a total labor cost of $4,732. In November,employees spent 371 hours grooming 322 dogs, at a total labor costof $6,604; in December, 381 hours were used to groom 312 dogs, at atotal labor cost of $7,544. The wage rate standard for groomers is$14 per hour.(a) Calculate the labor rate and efficiency variances for eachof the past three months. (Round per unit amounts to 2 decimalplaces and final answers to 0 decimal places, e.g. 125. Enter allvariances as a positive number.)October November DecemberLabor Rate Variance $UnfavorableFavorableNeither Unfavorable nor Favorable $UnfavorableNeither Unfavorable nor FavorableFavorable $FavorableNeither Unfavorable nor FavorableUnfavorableLabor Efficiency Variance $UnfavorableFavorableNeither Unfavorable nor Favorable $UnfavorableNeither Unfavorable nor FavorableFavorable $Neither Unfavorable nor FavorableUnfavorableFavorable
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