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	$ 0.18 per pound	$4.14
Barley	24.0 pounds	0.12 per pound	2.88
Corn	13 pounds	0.05 per pound	0.65
Skilled labor	0.8 hour	13.00 per hour	10.40
Unskilled labor	0.2 hour	8.00 per hour	1.60

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

Wheat		16,800 pounds @ $0.20 per pound
Barley		13,400 pounds @ $0.14 per pound
Corn		11,200 pounds @ $0.07 per pound
Skilled labor		400 hours @ $13.30 per hour
Unskilled labor		270 hours @ $8.90 per hour

a. Calculate the material quantity, mix, and yield variances. Round your answers to the nearest dollar.

Material Mix Variance
Material Yield Variance
Material quantity variance

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

Labor Mix Variance
Labor Yield Variance
Labor Efficiency Variance