Haddas Ltd. makes Healthy Life, a nutritional aid. For a 50-pound batch, standard material and labor costs are as follows:

	Quantity	Unit Price	Total
Wheat	23.0 pounds	$ 0.21 per pound	$4.83
Barley	23.0 pounds	0.12 per pound	2.76
Corn	14 pounds	0.06 per pound	0.84
Skilled labor	0.8 hour	13.00 per hour	10.40
Unskilled labor	0.2 hour	7.00 per hour	1.40

During June, the following materials and labor were used in producing 600 batches of Healthy Life:

Wheat		16,800 pounds @ $0.24 per pound
Barley		12,500 pounds @ $0.13 per pound
Corn		13,000 pounds @ $0.08 per pound
Skilled labor		410 hours @ $13.30 per hour
Unskilled labor		260 hours @ $7.80 per hour

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

Labor Mix Variance	$	- Select your answer -FavorableUnfavorableItem 8
Labor Yield Variance	$	- Select your answer -FavorableUnfavorableItem 10
Labor Efficiency Variance	$	- Select your answer -FavorableUnfavorableItem 12