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 Yield Variance.

Hint:

Note - Std Yield =	24	times labour input
Note - Std labour rate		0.45	per kg