Jakone Oy Manufactures a particular product, the standard direct labour cost of which is 120 per unit whose manufacture involves the following: Type of workers Hours Rate Amount A 30 2 60 B 20 3 60 Total 50 -- 120 During a period, 100 units of the product were produced, the actual labour cost of which was as follows: Type of workers Hours Rate Amount A 3,200 1.50 4,800 B 1,900 4.00 7,600 Total 5,100 -- 12,400

Calculate:

a) Labour cost variance

b) Labour Rate variance

c) Labour Efficiency variance

d) Labour mix variance.