Matt's Eat 'N Run has two categories of direct labor: unskilled, which costs $12 per hour, and skilled, which costs $22 per hour. Management has established standards per "equivalent friendly meal," which has been defined as a typical meal consisting of a hamburger, a drink, and french fries. Standards have been set as follows:

Skilled labor	2	minutes per equivalent meal
Unskilled labor	8	minutes per equivalent meal

For the year, Matts sold 183,000 equivalent friendly meals and incurred the following labor costs:

Skilled labor	6,100	hours		$	139,400
Unskilled labor	15,200	hours			240,400

Required:

a. Compute labor price and efficiency variances. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.)

	skilled	unskilled	total
labor price variance
labor efficiency variance

b. Compute labor mix and yield variances. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.)

	skilled	unsskilled	total
labor mix variance
labor yield variance