Analysts at Spring Break Ltd. have gathered the following data: Budgeted direct labour mix at standard rate, for actual output achieved:

Analysts at Spring Break Ltd. have gathered the following data:

Budgeted direct labour mix at standard rate, for actual output achieved:

Skilled labor                        7,650 hours at $32 per hour

Unskilled labor                   2,550 hours at $24 per hour

Actual results:

Skilled labor                      8,000 hours at $38 per hour

Unskilled labor               2,000 hours at $18 per hour

Required:

1. Calculate the mix and yield variances for direct labour