Davenport Construction Associates compares actual results with a flexible budget. The standard direct labor rates used in the flexible budget are established each year at the time the annual plan is formulated and held constant for the entire year.

The standard direct labor rates in effect for the current fiscal year and the standard hours allowed for the actual output of remodeling work for September are shown in the following schedule:

Worker Classification	Standard Direct Labor Rate per Hour			Standard Direct Labor-Hours Allowed for Output
I	$	48		2,000
II		42		2,000
III		30		2,000

The wage rates for each labor class increased under the terms of a new contract. The standard wage rates were not revised to reflect the new contract.

The actual direct labor-hours worked and the actual direct labor rates per hour experienced for the month of September were as follows:

Worker Classification	Actual Direct Labor Rate per Hour			Actual Direct Labor-Hours
I	$	52		2,200
II		46		2,600
III		30		1,440

Required:
(a)	Calculate Direct labor price and efficiency variances.(Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)

	???	???
Direct Labor Price Variance	???	???
Efficiency Variance	???	???

(b)	Calculate Direct labor mix and yield variances. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Do not round your intermediate calculations.) Direct Labor Mix Variance: ? Yield Variance: ?