M & Y Companys standard direct labor rates in effect for the fiscal year ending June 30 and standard hours allowed for the output in April are:

Standard Standard DLHrs

DL Rate/hr Allowed for Output

Engineering 8.00 500

Carprentry 7.00 500

Masonry 5.00 500

The wage rates for each labor class increased on January 1 under the terms of a new union contract. The standard wage rate was not revised. The actual direct labor hours (DLH) and the actual direct labor rate s for April were as follows:

Actual Rate Actual DLH

Engineering 8.50 550

Carprentry 7.50 650

Masonry 5.40 375

How much is the labor mix and yield variances?