Polermo Inc. produces three-topping, 18-inch frozen pizzas and uses a standard cost system. The three pizza toppings (in addition to cheese) are onions, olives, and mushrooms. To some extent, discretion may be used to determine the actual mix of these toppings. The company has two classes of labor, and discretion also may be used to determine the mix of the labor inputs. The standard cost card for a pizza follows:

Onions ...........3 ounces at $0.10 per ounce

Olives ............3 ounces at $0.35 per ounce

Mushrooms .........3 ounces at $0.50 per ounce

Labor category 1 .......5 minutes at $12 per hour

Labor category 2 .......6 minutes at $8 per hour

During May 2010, the company produced 48,000 pizzas and used the following inputs:

Onions ............ 8,000 pounds

Olives ............12,000 pounds

Mushrooms ........... 8,000 pounds

Labor category 1 ........ 5,200 hours

Labor category 2 ......... 4,000 hours

During the month there were no deviations from standards on material prices or labor rates.

a. Determine the material quantity, mix, and yield variances.

b. Determine the labor efficiency, mix, and yield variances.

c. Prepare the journal entries to record the above mix and yield variances.