Given the following information for Direct Labour: Employee budgeted labour hours (in hours) 40 480 120 budgeted labour rate (in S/hour) 30.00 20.00 15.00 budgeted labour cost in $) 1,200 Senior Junior 9,600 Temporary 1,800 actual labour rate actual labour cost Employee actual labour hours (in hours) 60 490 80 Senior Junior Temporary (in S/hour) 30.10 20.02 14.90 in $) 1,800 9,800 1,200 The budget is based on production of 40 units. Actual production was 45 units. Requried: Calculate the following variances: A. Labour Rate B. Labour Efficiency C. Labour mix variance D. Labour yield variance E. Assume that the Labour rate and Labour yield variances are inter- linked. Give a possible explanation for the mix and yield variances