Capital Industrial Company's standard direct labour costs for the manufacture of a product are as follows for a month: Standard labour inputs per unit of output: $ 4.00 0.2 hours skilled workers @ $20 0.6 hours semiskilled workers @ $12 7.20 $11.20 Actual inputs: 2,200 hours of skilled workers @ $21 $ 46,200 8,100 hours of semiskilled workers @ $12.50 101,250 $147,450 Actual units produced 12,000 Required (use the formula sheet that I provided during the semester): a. Compute a labour rate and labour efficiency variance for each class of worker skill, and in total. b. Compute a labour mix and labour yield variance for each class of worker skill, and in total