Ignore Requirement #1, Only do #2,#3,#4 - The questions are in the middle.

Data Table Gillian (240 hours) $ 9,600 6.775 The first worker, Gillian, has been making wedding cakes for 20 years and is paid $40 per hour. The second worker, Roger, is less experienced and is paid $25 per hour. One wedding cake requires, on average, 10 hours of labour. The budgeted direct labour quantities for one cake are as follows: Roger (271 hours) $ 16,375 Total actual direct labour cost Quantity Gillian 5 hours hours Print Done Roger Total 10 hours X Number of cakes Budgeted cost per cake $ 325 X 51 That is, each cake is budgeted to require 10 hours of direct manufacturing labour, composed of 50% of Gillian's labour and 50% of Roger's, although sometimes Gillian works more hours on a particular cake and Roger less, or vice versa, with no obvious change in the quality of the cake Requirement 2. Calculate the total direct manufacturing labour price Charlotte Johnson employs two (Click the icon to view the er During the month of May, the ba (Click the icon to view the ad Required Requirement 1. What is the bud 1. What is the budgeted cost of direct manufacturing labour for 51 cakes? 2. Calculate the total direct manufacturing labour price and efficiency variances. 3. For the 51 cakes, what is the total actual amount of direct manufacturing labour used? What is the actual direct manufacturing labour input mix percentage? What is the budgeted amount of Gillian's and Roger's labour that should have been used for the 51 cakes? 4. Calculate the total direct manufacturing labour mix and yield variances. How do these numbers relate to the total direct manufacturing labour efficiency variance? What do these variances tell you? Select the formula and enter the Budgeted cost per cake $ 325 Print Done Requirement 2. Calculate the total direct manufacturing labour price and efficiency variances Begin by selecting the formula and enter the amounts to calculate the total direct labour price variance. Identify each variance as either favourable (F) or unfavourable U). (For variances with a $0 balance, make sure to enter "0" in the appropriate field. If the variance is zero, do not select a label. Abbreviations used: Act. = Actual, Budg. = Budgeted, Qty. = Quantity, Var. = Variance.) Price var. Gillian Roger X Total