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Mannhatten Peanuts Limited buys raw nuts and processes them for re-sale. The follow standards apply to labour Labour Hrs Mix Pay rate Std Cost Shelling

Mannhatten Peanuts Limited buys raw nuts and processes them for re-sale.
The follow standards apply to labour
Labour Hrs Mix Pay rate Std Cost
Shelling 3 0.6 8 24
Mixing 2 0.4 15 30
Total 5 54
The above labour is expect to yield 120 kgs
Mannhatten processed 1,600kg of nuts and produced the following actual results:
Hrs
Shelling 20
Mixing 30
50
Output 1300 kgs

Calculate the labour mix variance.

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