57. (Appendix) Colson Products makes NOTAM, a new health food. For a 50-

pound batch, the standard costs for materials and labor are as follows:

Quantity Unit Price Total Wheat 25 pounds $0.20 per pound $5.00 Barley 25 pounds $0.10 per pound 2.50 Corn 10 pounds $0.05 per pound 0.50 Skilled labor 0.8 hours $12.00 per hour 9.60 Unskilled labor 0.2 hours $ 8.00 per hour 1.60 During June, the following materials and labor were used in producing 600 batches of NOTAM:

Wheat 18,000 pounds at $0.22 per pound Barley 14,000 pounds at $0.11 per pound Corn 10,000 pounds at $0.04 per pound Skilled labor 400 hours at $12.25 per hour Unskilled labor 260 hours at $8.00 per hour

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

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