36. Labour Variances - Reverse Working to compute Actual Mix of Workers The following information relates to Labour of X Ltd - 4 6 Standard Costing and Variance Analysis Type of Labour Skilled Semi-Skilled Unskilled Total No. of workers in Standard gang 3 9 Standard Rate per hour(e) 3 1 No. of workers in Actual gang 7 ? 7 Actual Rate per hour) 2 2 In a 40 hour week, the gang produced 270 standard hours. The actual number of Semi-Skilled Workers is two times the actual number of Unskilled Workers. The Rate of Variance of Semi-Skilled Workers is 160 (F). Find the following - (a) Number of Workers in each category. (b) Total Gang Variance, (c) Total Sub-Efficiency Variance, (d) Total Labour Rate Variance, and (e) Total Labour Cost Variance. 7