Industrial Cleaning Solutions manufactures a cleaning solvent. The company employs both skilled and unskilled workers. To produce one container of cleaning solvent requires Chemical A and B as well as skilled labour and unskilled labour.

The standard and actual chemical and labour information is presented below:

Standard:

Chemical A: 30.25 litres @ R1.25 per litre

Chemical B: 24.75 litres @ R2.00 per litre

Skilled Labour: 4 hours @ R12 per hour

Unskilled Labour: 2 hours @ R 7 per hour

Actual:

Chemical A: 10,716 litres purchased and used @ R1.50 per litre

Chemical B: 17,484 litres purchased and used @ R1.90 per litre

Skilled labour hours: 1,950 @ R11.90 per hour

Unskilled labour hours: 1,300 @ R7.15 per hour

During the current month Industrial Cleaning Solutions manufactured 500 containers.

(round answers to the nearest RAND - no decimals)

1. The material mix variance can be calculated as : R

2. The materia mix variance is favourable / unfavourable ?

3. The material yield variance can be calculated as : R

4. The material yield variance is favourable / unfavourable?

5. The labour mix variance can be calculated as : R

6. The labour mix variance is favourable / unfavourable ?

7. The labour yield variance can be calculated as : R

8. The labour yield variance is favourable / unfavourable ?