Bernie Services has three labor classes: administrative assistants, paralegals, and attorneys. Standard wage rates are as follows: administrative assistants, $30 per hour; paralegals, $60 per hour; and attorneys, $125 per hour. For October, the numbers of actual direct labor hours worked and of standard hours for probate cases were as follows:

a. Calculate October€™s direct labor efficiency variance and decompose the total into the following components:
1. Direct labor mix variance, and
2. Direct labor yield variance.
b. Prepare a memo addressing whether management used an efficient mix oflabor.

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Actual DLHs Administrative assistant Paralegal Attorney 900 2,520 1,500 Number of Standard Hours Allowed 1,008 2,772 1,260