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 40x 30x 55 Total Cost per worker per month 3200x 2400x 1600x 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 No. of Workers 46x 45x 80 Total Labor Costs 194400x 133650x 129600x 1 Unskilled 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.