Manhattan Manufacturing Company engages 3 categories of workmen: Skilled, Semi-Skilled, and Unskilled. The standard labor cost for 10000 units in the month of January based on 8 hours a day and 25 working days are given below: Category Skilled Semi-Skilled Unskilled No. of workers 40 30 55 Total Cost per worker per month 3200 2400 1600 12000 Units were produced during January by working 25 days at 9 hours per day and the labor costs incurred were as follows: Category Skilled Semi-Skilled Unskilled No. of Workers 46 45 80 Total Labor Costs 194400 133650 129600 Compute the following (Please clearly specify if the variance is favorable or unfavorable): Production Volume Variance_ DL Price/Rate Variance_ DL Usage Variance_ DL Mix Variance DL Yield Variance Show all possible workings to get full credit. You can upload your answer in an Excel File.